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    <title>1985 (8) TMI 181 - CEGAT, MADRAS</title>
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    <description>Prior deposit is ordinarily relevant where the appellant is not the Government, and financial hardship is not a material consideration when Revenue seeks relief. The Tribunal also recognised an inherent power to suspend an appellate order where circumstances justify it, but found no jeopardy to the disputed amount and no sufficient basis to grant suspension. The application to suspend the Collector (Appeals) order pending the revenue appeal was rejected, and the connected miscellaneous application became infructuous.</description>
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      <link>https://www.taxtmi.com/caselaws?id=72128</link>
      <description>Prior deposit is ordinarily relevant where the appellant is not the Government, and financial hardship is not a material consideration when Revenue seeks relief. The Tribunal also recognised an inherent power to suspend an appellate order where circumstances justify it, but found no jeopardy to the disputed amount and no sufficient basis to grant suspension. The application to suspend the Collector (Appeals) order pending the revenue appeal was rejected, and the connected miscellaneous application became infructuous.</description>
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