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    <title>1997 (3) TMI 290 - CEGAT, NEW DELHI</title>
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    <description>Delay in filing the appeal was condoned because the appellant had pursued an alternate appellate forum in good faith. The Tribunal also clarified that cash pre-deposit could not be insisted upon where the impugned order required only reversal of Modvat credit and did not direct payment in cash. The stay petition was disposed of on that basis, reflecting a distinction between reversal of credit and cash liability for pre-deposit purposes.</description>
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      <link>https://www.taxtmi.com/caselaws?id=89718</link>
      <description>Delay in filing the appeal was condoned because the appellant had pursued an alternate appellate forum in good faith. The Tribunal also clarified that cash pre-deposit could not be insisted upon where the impugned order required only reversal of Modvat credit and did not direct payment in cash. The stay petition was disposed of on that basis, reflecting a distinction between reversal of credit and cash liability for pre-deposit purposes.</description>
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