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    <title>1999 (9) TMI 455 - CEGAT, MADRAS</title>
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    <description>An appeal should not be dismissed for non-compliance with a pre-deposit direction where the required amount was deposited within one month of receipt of the interim order. The dismissal in such circumstances rests on an incorrect assumption of default and is not justified. The appellate order was therefore set aside, and the matter was remanded to the Commissioner (Appeals) for decision on merits after granting the appellants an opportunity of hearing.</description>
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      <title>1999 (9) TMI 455 - CEGAT, MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=94458</link>
      <description>An appeal should not be dismissed for non-compliance with a pre-deposit direction where the required amount was deposited within one month of receipt of the interim order. The dismissal in such circumstances rests on an incorrect assumption of default and is not justified. The appellate order was therefore set aside, and the matter was remanded to the Commissioner (Appeals) for decision on merits after granting the appellants an opportunity of hearing.</description>
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