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    <title>2004 (2) TMI 503 - CESTAT, KOLKATA</title>
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    <description>The Tribunal allowed the Miscellaneous Application and restored the appeal despite the delay in depositing the required amount for the stay petition. Financial hardships faced by the appellants, particularly due to the Managing Director&#039;s son&#039;s death, were considered valid justifications for the delay. The Tribunal&#039;s decision was also influenced by a previous case where a similar delay was condoned based on financial difficulties. The Revenue&#039;s opposition was outweighed by the circumstances, leading to the restoration of the appeal for final disposal.</description>
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      <title>2004 (2) TMI 503 - CESTAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=111452</link>
      <description>The Tribunal allowed the Miscellaneous Application and restored the appeal despite the delay in depositing the required amount for the stay petition. Financial hardships faced by the appellants, particularly due to the Managing Director&#039;s son&#039;s death, were considered valid justifications for the delay. The Tribunal&#039;s decision was also influenced by a previous case where a similar delay was condoned based on financial difficulties. The Revenue&#039;s opposition was outweighed by the circumstances, leading to the restoration of the appeal for final disposal.</description>
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      <pubDate>Tue, 17 Feb 2004 00:00:00 +0530</pubDate>
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