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    <title>1997 (1) TMI 157 - CEGAT, NEW DELHI</title>
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    <description>Repeated failure to comply with a statutory pre-deposit condition justified refusal to restore the appeals. The Tribunal noted that the appellants had been given successive opportunities and extensions but did not make the required deposit within time, and they sought unconditional restoration only if the detention order was withdrawn. On those facts, the request to revive the appeals and to stay the detention order was rejected, and the pre-deposit requirement was enforced.</description>
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      <title>1997 (1) TMI 157 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=86089</link>
      <description>Repeated failure to comply with a statutory pre-deposit condition justified refusal to restore the appeals. The Tribunal noted that the appellants had been given successive opportunities and extensions but did not make the required deposit within time, and they sought unconditional restoration only if the detention order was withdrawn. On those facts, the request to revive the appeals and to stay the detention order was rejected, and the pre-deposit requirement was enforced.</description>
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