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    <title>2016 (2) TMI 530 - GUJARAT HIGH COURT</title>
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    <description>The Court allowed the restoration of the Tax Appeal before CESTAT despite a significant delay in filing the restoration application and non-compliance with the pre-deposit requirement. The Court emphasized the historical leniency towards rectifying such deficiencies even after a considerable time lapse, without the need to cite specific orders from higher courts. The petitioner was granted the opportunity to pursue the appeal by fulfilling the pre-deposit requirement by the specified deadline, leading to the disposal of the petition.</description>
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      <description>The Court allowed the restoration of the Tax Appeal before CESTAT despite a significant delay in filing the restoration application and non-compliance with the pre-deposit requirement. The Court emphasized the historical leniency towards rectifying such deficiencies even after a considerable time lapse, without the need to cite specific orders from higher courts. The petitioner was granted the opportunity to pursue the appeal by fulfilling the pre-deposit requirement by the specified deadline, leading to the disposal of the petition.</description>
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