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    <title>2014 (1) TMI 106 - CESTAT AHMEDABAD</title>
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    <description>Delay in filing the restoration applications was condoned because the underlying controversy had already been finally decided in favour of the assessees by the same Bench in their own case. On that basis, the earlier dismissal of the appeals for non-compliance with the pre-deposit order was recalled, as continued insistence on the pre-deposit was considered unnecessary once the substantive issue no longer survived. The appeals were restored to their original numbers and the pre-deposit direction was held not to survive.</description>
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      <link>https://www.taxtmi.com/caselaws?id=241881</link>
      <description>Delay in filing the restoration applications was condoned because the underlying controversy had already been finally decided in favour of the assessees by the same Bench in their own case. On that basis, the earlier dismissal of the appeals for non-compliance with the pre-deposit order was recalled, as continued insistence on the pre-deposit was considered unnecessary once the substantive issue no longer survived. The appeals were restored to their original numbers and the pre-deposit direction was held not to survive.</description>
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      <pubDate>Mon, 10 Dec 2012 00:00:00 +0530</pubDate>
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