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Issues: Whether the dismissal of the appeal for non-compliance with the conditional pre-deposit order was sustainable, and whether the appeal should be restored and decided afresh.
Analysis: The petitioner had deposited nearly half of the demand, and the time fixed for compliance fell on a Sunday. A modification petition was filed on the next day, but the appeal was dismissed without considering that request. In these circumstances, the Court found it to interfere and direct reconsideration of the appeal on merits.
Conclusion: The order dismissing the appeal was set aside and the appeal was remanded for fresh disposal in accordance with law.