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    <title>2005 (1) TMI 679 - SC Order</title>
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    <description>The Court clarified the conditions for restoration of an appeal where duty had to be deposited pursuant to a High Court order. It directed that the petitioners deposit the duty together with interest at 10% per annum within four weeks, resolving the uncertainty on the interest basis. On compliance, the appeal before the Commissioner of Appeals would stand restored for hearing and decision on merits, and the deposited amount would be treated as a deposit by the petitioners and made available for disbursement in accordance with the eventual appellate judgment.</description>
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    <pubDate>Mon, 03 Jan 2005 00:00:00 +0530</pubDate>
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      <title>2005 (1) TMI 679 - SC Order</title>
      <link>https://www.taxtmi.com/caselaws?id=171607</link>
      <description>The Court clarified the conditions for restoration of an appeal where duty had to be deposited pursuant to a High Court order. It directed that the petitioners deposit the duty together with interest at 10% per annum within four weeks, resolving the uncertainty on the interest basis. On compliance, the appeal before the Commissioner of Appeals would stand restored for hearing and decision on merits, and the deposited amount would be treated as a deposit by the petitioners and made available for disbursement in accordance with the eventual appellate judgment.</description>
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      <pubDate>Mon, 03 Jan 2005 00:00:00 +0530</pubDate>
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