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    <title>1998 (4) TMI 182 - CEGAT, NEW DELHI</title>
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    <description>An appeal dismissed for alleged non-compliance with a pre-deposit condition and non-appearance can be restored where the appellant shows actual compliance with the stay order and a bona fide reason for absence. The restoration application succeeded because a bank guarantee had already been furnished and remained valid, and the failure to attend the hearing was explained by an adjournment request received by the registry on the same day. The dismissal order was set aside and the appeal revived for adjudication on merits.</description>
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    <pubDate>Wed, 01 Apr 1998 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=88395</link>
      <description>An appeal dismissed for alleged non-compliance with a pre-deposit condition and non-appearance can be restored where the appellant shows actual compliance with the stay order and a bona fide reason for absence. The restoration application succeeded because a bank guarantee had already been furnished and remained valid, and the failure to attend the hearing was explained by an adjournment request received by the registry on the same day. The dismissal order was set aside and the appeal revived for adjudication on merits.</description>
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