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    <description>The High Court allowed the appeal by the Municipal Corporation, setting aside the order of the CESTAT and restoring the matter for fresh consideration. Despite the delayed deposit of the required amount, the Court emphasized the Corporation&#039;s responsibility to ensure compliance, directing an inquiry into the lapses and fixing responsibility. The case was remanded to CESTAT for further proceedings.</description>
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      <description>The High Court allowed the appeal by the Municipal Corporation, setting aside the order of the CESTAT and restoring the matter for fresh consideration. Despite the delayed deposit of the required amount, the Court emphasized the Corporation&#039;s responsibility to ensure compliance, directing an inquiry into the lapses and fixing responsibility. The case was remanded to CESTAT for further proceedings.</description>
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