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    <title>1990 (12) TMI 233 - CEGAT, NEW DELHI</title>
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    <description>Dismissal of an appeal for alleged non-compliance with the pre-deposit requirement was considered unsustainable where the stay application remained pending and the deposit had, in fact, been made under section 35F. The proper course was to decide the stay application first before taking any step on the appeal. Proceeding to dismiss the matter without disposing of the stay request denied a fair hearing and violated natural justice. The dismissal order was accordingly set aside and the matter remanded to the Collector (Appeals) for fresh disposal after observing natural justice and granting a personal hearing.</description>
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    <pubDate>Wed, 26 Dec 1990 00:00:00 +0530</pubDate>
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      <title>1990 (12) TMI 233 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=81110</link>
      <description>Dismissal of an appeal for alleged non-compliance with the pre-deposit requirement was considered unsustainable where the stay application remained pending and the deposit had, in fact, been made under section 35F. The proper course was to decide the stay application first before taking any step on the appeal. Proceeding to dismiss the matter without disposing of the stay request denied a fair hearing and violated natural justice. The dismissal order was accordingly set aside and the matter remanded to the Collector (Appeals) for fresh disposal after observing natural justice and granting a personal hearing.</description>
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      <pubDate>Wed, 26 Dec 1990 00:00:00 +0530</pubDate>
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