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    <description>The High Court allowed the petitioner&#039;s appeal for restoration after the full pre-deposit amount was paid, setting aside the Tribunal&#039;s order. The Court emphasized compliance with procedural requirements in tax cases and directed the Tribunal to decide on the appeal&#039;s merits.</description>
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      <description>The High Court allowed the petitioner&#039;s appeal for restoration after the full pre-deposit amount was paid, setting aside the Tribunal&#039;s order. The Court emphasized compliance with procedural requirements in tax cases and directed the Tribunal to decide on the appeal&#039;s merits.</description>
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