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2013 (12) TMI 455 - CESTAT AHMEDABADRestoration of Appeal – Held that:- The first application for restoration of appeal was dismissed and that order was upheld by their Lordship by an order dated 07.10.2004, which we were informed was maintained by the Apex Court in an SLP fled by the applicant – Thus, the question of restoring Appeal in the Tribunal’s record does not arise inasmuch as, its dismissal has been upheld by the highest court – there was no merit in the second application filed by the applicant – Decided against Assessee.
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