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    <title>2002 (1) TMI 1109 - CEGAT, CHENNAI</title>
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    <description>A dismissal of appeals for non-compliance with a pre-deposit direction under Section 35F was treated as unsustainable where an interim High Court stay of further proceedings had already been granted on the compliance date. The Tribunal held that the dismissal was vitiated because the stay order had not been brought to its notice, constituting an error apparent on the face of the record. The restoration application was held maintainable, and the dismissal order was recalled with the appeals restored to their original numbers.</description>
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      <link>https://www.taxtmi.com/caselaws?id=104693</link>
      <description>A dismissal of appeals for non-compliance with a pre-deposit direction under Section 35F was treated as unsustainable where an interim High Court stay of further proceedings had already been granted on the compliance date. The Tribunal held that the dismissal was vitiated because the stay order had not been brought to its notice, constituting an error apparent on the face of the record. The restoration application was held maintainable, and the dismissal order was recalled with the appeals restored to their original numbers.</description>
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