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    <title>2001 (7) TMI 908 - CEGAT,  KOLKATA</title>
    <link>https://www.taxtmi.com/caselaws?id=100595</link>
    <description>An appeal should not be dismissed for non-compliance with the pre-deposit requirement while a pending prayer for waiver or dispensation remains undecided. The appellate authority was required to dispose of the stay petition first, even if the appellant was absent on the hearing date, because the matter had already been posted for that purpose. Straight dismissal for alleged non-deposit was therefore unwarranted, and the dismissal was set aside with a remand for fresh consideration of the dispensation request after hearing the appellant.</description>
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    <pubDate>Tue, 10 Jul 2001 00:00:00 +0530</pubDate>
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      <title>2001 (7) TMI 908 - CEGAT,  KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=100595</link>
      <description>An appeal should not be dismissed for non-compliance with the pre-deposit requirement while a pending prayer for waiver or dispensation remains undecided. The appellate authority was required to dispose of the stay petition first, even if the appellant was absent on the hearing date, because the matter had already been posted for that purpose. Straight dismissal for alleged non-deposit was therefore unwarranted, and the dismissal was set aside with a remand for fresh consideration of the dispensation request after hearing the appellant.</description>
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      <pubDate>Tue, 10 Jul 2001 00:00:00 +0530</pubDate>
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