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2021 (3) TMI 1348

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..... : Shri Lalit P. Jain, Sr. D.R. O R D E R PER Ms. MADHUMITA ROY - JM: The instant application filed by the assessee is for restoration of the appeal which was dismissed for default since none appeared on 02.07.2019 on behalf of the appellant. 2. The explanation given by the appellant for not been able to appear before the Ld. Tribunal on behalf of the assessee is as follows:- "3. The appe .....

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