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    <title>2003 (12) TMI 414 - CESTAT, NEW DELHI</title>
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    <description>An application to restore an appeal dismissed for non-compliance with the pre-deposit requirement was rejected because the pre-deposit was made belatedly and the restoration request was filed after substantial unexplained delay. The opposing contention was that reopening the matter would disturb the final order, and no sufficient basis was found on the facts to justify restoration.</description>
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    <pubDate>Tue, 09 Dec 2003 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=110582</link>
      <description>An application to restore an appeal dismissed for non-compliance with the pre-deposit requirement was rejected because the pre-deposit was made belatedly and the restoration request was filed after substantial unexplained delay. The opposing contention was that reopening the matter would disturb the final order, and no sufficient basis was found on the facts to justify restoration.</description>
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