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    <title>2006 (5) TMI 252 - CESTAT, NEW DELHI</title>
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    <description>An appeal dismissed for non-compliance with a prior deposit direction was restored after the Tribunal considered the surrounding facts and exercised sympathy in favour of the appellant. Restoration was made conditional on deposit of the entire penalty amount within the stipulated time and reporting compliance. The operative effect is that the appeal could proceed only upon strict adherence to the restoration condition.</description>
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      <link>https://www.taxtmi.com/caselaws?id=118081</link>
      <description>An appeal dismissed for non-compliance with a prior deposit direction was restored after the Tribunal considered the surrounding facts and exercised sympathy in favour of the appellant. Restoration was made conditional on deposit of the entire penalty amount within the stipulated time and reporting compliance. The operative effect is that the appeal could proceed only upon strict adherence to the restoration condition.</description>
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      <pubDate>Mon, 29 May 2006 00:00:00 +0530</pubDate>
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