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    <title>2011 (8) TMI 173 - CESTAT, AHMEDABAD</title>
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    <description>An appeal dismissed for non-compliance with a pre-deposit direction may be restored where the Tribunal considers it just to secure the duty liability while preserving the right of hearing. The Tribunal, without examining the merits of the duty dispute, directed deposit of the duty amount in place of the higher pre-deposit earlier ordered and required restoration of the appeal on compliance. It also directed that the revived appeal be decided afresh by the first appellate authority in accordance with natural justice. The matter was therefore remitted for fresh disposal, with the appellant given an opportunity to revive the appeal on deposit.</description>
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    <pubDate>Mon, 29 Aug 2011 00:00:00 +0530</pubDate>
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      <title>2011 (8) TMI 173 - CESTAT, AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=205667</link>
      <description>An appeal dismissed for non-compliance with a pre-deposit direction may be restored where the Tribunal considers it just to secure the duty liability while preserving the right of hearing. The Tribunal, without examining the merits of the duty dispute, directed deposit of the duty amount in place of the higher pre-deposit earlier ordered and required restoration of the appeal on compliance. It also directed that the revived appeal be decided afresh by the first appellate authority in accordance with natural justice. The matter was therefore remitted for fresh disposal, with the appellant given an opportunity to revive the appeal on deposit.</description>
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      <pubDate>Mon, 29 Aug 2011 00:00:00 +0530</pubDate>
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