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    <title>2012 (9) TMI 535 - CESTAT, AHMEDABAD</title>
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    <description>The Appellate Tribunal CESTAT, Ahmedabad, allowed the Stay Petitions and set aside the dismissal of appeals due to non-compliance with the pre-deposit requirement. The Tribunal directed the first appellate authority to re-evaluate the issue without insisting on any pre-deposit, emphasizing the importance of considering the issue of limitation raised by the appellant. The appeals were remanded to the first appellate authority, with the Tribunal clarifying that it had not expressed any opinion on the merits of the case, leaving all issues open for further argument.</description>
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      <link>https://www.taxtmi.com/caselaws?id=216727</link>
      <description>The Appellate Tribunal CESTAT, Ahmedabad, allowed the Stay Petitions and set aside the dismissal of appeals due to non-compliance with the pre-deposit requirement. The Tribunal directed the first appellate authority to re-evaluate the issue without insisting on any pre-deposit, emphasizing the importance of considering the issue of limitation raised by the appellant. The appeals were remanded to the first appellate authority, with the Tribunal clarifying that it had not expressed any opinion on the merits of the case, leaving all issues open for further argument.</description>
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