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    <title>2014 (1) TMI 259 - CESTAT CHENNAI</title>
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    <description>The appellate authority had no statutory power to review or reconsider a predeposit order, so a request for such review was not maintainable unless the order was a nullity for want of inherent jurisdiction. The authority could not decide the appeal on merits when the predeposit condition remained unfulfilled, because merits adjudication was contingent on compliance with that requirement. The order was therefore unsustainable only to the extent it went into the merits, while the dismissal for non-compliance with predeposit was upheld.</description>
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      <title>2014 (1) TMI 259 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=242034</link>
      <description>The appellate authority had no statutory power to review or reconsider a predeposit order, so a request for such review was not maintainable unless the order was a nullity for want of inherent jurisdiction. The authority could not decide the appeal on merits when the predeposit condition remained unfulfilled, because merits adjudication was contingent on compliance with that requirement. The order was therefore unsustainable only to the extent it went into the merits, while the dismissal for non-compliance with predeposit was upheld.</description>
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      <pubDate>Fri, 22 Nov 2013 00:00:00 +0530</pubDate>
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