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    <description>Failure to comply with a pre-deposit direction under the Finance Act barred the appeal, and the pendency of a writ petition against that interim order did not operate as a stay. The dismissal for non-compliance was therefore sustained. Because the dispute had not yet been examined on merits, the matter was nevertheless restored on terms of a reduced pre-deposit, to be made within the stipulated time, after which the Commissioner (Appeals) would hear the appeal on merits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=269107</link>
      <description>Failure to comply with a pre-deposit direction under the Finance Act barred the appeal, and the pendency of a writ petition against that interim order did not operate as a stay. The dismissal for non-compliance was therefore sustained. Because the dispute had not yet been examined on merits, the matter was nevertheless restored on terms of a reduced pre-deposit, to be made within the stipulated time, after which the Commissioner (Appeals) would hear the appeal on merits.</description>
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