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    <title>2016 (8) TMI 662 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the ROA applications seeking recall of its order due to non-compliance with the stay order. Despite subsequent deposit by the appellants, the Tribunal held that restoring the appeal would extend the time for pre-deposit granted by higher courts, which was deemed inappropriate. Citing a Gujarat High Court judgment, the Tribunal emphasized that a subsequent deposit does not entitle restoration of an appeal dismissed for non-compliance. The Tribunal underscored the importance of upholding superior court decisions and legal consistency, ultimately denying the appellants&#039; requests for restoration.</description>
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      <title>2016 (8) TMI 662 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=331278</link>
      <description>The Tribunal dismissed the ROA applications seeking recall of its order due to non-compliance with the stay order. Despite subsequent deposit by the appellants, the Tribunal held that restoring the appeal would extend the time for pre-deposit granted by higher courts, which was deemed inappropriate. Citing a Gujarat High Court judgment, the Tribunal emphasized that a subsequent deposit does not entitle restoration of an appeal dismissed for non-compliance. The Tribunal underscored the importance of upholding superior court decisions and legal consistency, ultimately denying the appellants&#039; requests for restoration.</description>
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