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    <title>2004 (3) TMI 469 - CESTAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=111003</link>
    <description>The Tribunal rejected the application seeking to recall a Final Order and restore an appeal dismissed for non-compliance with Section 35F regarding pre-deposit. The appellants failed to evidence the pre-deposit within the specified timeframe and did not inform the Bench during the previous hearing. The Tribunal emphasized the mandatory nature of complying with Section 35F for maintaining the appeal on its merits, stating that a pre-deposit made under protest does not meet the statutory requirement. The appellants were advised to reapply with valid grounds if they wished to restore the appeal in accordance with the law.</description>
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    <pubDate>Thu, 11 Mar 2004 00:00:00 +0530</pubDate>
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      <title>2004 (3) TMI 469 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=111003</link>
      <description>The Tribunal rejected the application seeking to recall a Final Order and restore an appeal dismissed for non-compliance with Section 35F regarding pre-deposit. The appellants failed to evidence the pre-deposit within the specified timeframe and did not inform the Bench during the previous hearing. The Tribunal emphasized the mandatory nature of complying with Section 35F for maintaining the appeal on its merits, stating that a pre-deposit made under protest does not meet the statutory requirement. The appellants were advised to reapply with valid grounds if they wished to restore the appeal in accordance with the law.</description>
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      <pubDate>Thu, 11 Mar 2004 00:00:00 +0530</pubDate>
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