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Whether an appeal can be restored by filing fresh appeal which was earlier rejected on some grounds?
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.... No. In the case of Sterlite Industries India Ltd. [2006 (12) TMI 400 - CESTAT, MUMBAI], it was held that Tribunal in the case of R.K. Agarwal [2003 (10) TMI 240 - CESTAT, NEW DELHI] has held that wh....