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    <title>1983 (4) TMI 267 - CEGAT NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=166103</link>
    <description>Failure to comply with the statutory pre-deposit requirement under Section 35F rendered the appeal under Section 35B unentertainable, because the duty and penalty ordered by the Collector were not deposited and no stay petition was filed before the Tribunal. The proviso to Section 35F allowed dispensation from pre-deposit only by an express Tribunal order, and no such order existed. On the admitted non-compliance and the absence of any request for stay, the appeal had to be dismissed for want of the mandatory statutory condition.</description>
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    <pubDate>Tue, 26 Apr 1983 00:00:00 +0530</pubDate>
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      <title>1983 (4) TMI 267 - CEGAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=166103</link>
      <description>Failure to comply with the statutory pre-deposit requirement under Section 35F rendered the appeal under Section 35B unentertainable, because the duty and penalty ordered by the Collector were not deposited and no stay petition was filed before the Tribunal. The proviso to Section 35F allowed dispensation from pre-deposit only by an express Tribunal order, and no such order existed. On the admitted non-compliance and the absence of any request for stay, the appeal had to be dismissed for want of the mandatory statutory condition.</description>
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      <pubDate>Tue, 26 Apr 1983 00:00:00 +0530</pubDate>
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