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    <title>2010 (9) TMI 367 - GUJARAT HIGH COURT</title>
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    <description>A material change in circumstances arose when the precedent relied on by the Tribunal to refuse full stay was referred to a Larger Bench before the compliance date. On that basis, the Tribunal was required to reconsider the interim order and could not consistently treat the appeal as dismissed for non-deposit while still fixing a compliance date. Refusal to modify the stay order on the ground that there was no change in circumstances, and on the basis that the appeal had already stood dismissed, was unsustainable. The orders were liable to be quashed and the appeal restored for fresh consideration.</description>
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      <description>A material change in circumstances arose when the precedent relied on by the Tribunal to refuse full stay was referred to a Larger Bench before the compliance date. On that basis, the Tribunal was required to reconsider the interim order and could not consistently treat the appeal as dismissed for non-deposit while still fixing a compliance date. Refusal to modify the stay order on the ground that there was no change in circumstances, and on the basis that the appeal had already stood dismissed, was unsustainable. The orders were liable to be quashed and the appeal restored for fresh consideration.</description>
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