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    <title>2012 (10) TMI 766 - CESTAT, AHMEDABAD</title>
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    <description>The Bench dismissed two restoration applications seeking to reinstate appeals that were previously dismissed for non-compliance with a pre-deposit order. The applicants&#039; argument regarding property attachment by Revenue officers to cover the pre-deposit was deemed insufficient due to the significant delay in filing the restoration applications. The Bench emphasized the importance of timely filing restoration applications and meeting pre-deposit requirements, ultimately underscoring the necessity for parties to adhere to procedural timelines and financial obligations for the proper adjudication of appeals.</description>
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    <pubDate>Wed, 18 Jan 2012 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=217828</link>
      <description>The Bench dismissed two restoration applications seeking to reinstate appeals that were previously dismissed for non-compliance with a pre-deposit order. The applicants&#039; argument regarding property attachment by Revenue officers to cover the pre-deposit was deemed insufficient due to the significant delay in filing the restoration applications. The Bench emphasized the importance of timely filing restoration applications and meeting pre-deposit requirements, ultimately underscoring the necessity for parties to adhere to procedural timelines and financial obligations for the proper adjudication of appeals.</description>
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