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    <title>2017 (12) TMI 19 - CESTAT CHENNAI</title>
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    <description>The Tribunal dismissed the application for restoration of appeal due to non-compliance with the pre-deposit order. Despite citing financial difficulties, the appellant failed to meet the specified pre-deposit deadline, leading to the appeal&#039;s dismissal. The Tribunal considered the delayed compliance and the appellant&#039;s filing of the restoration application nearly three years later. Ultimately, the Tribunal found no grounds for restoration, emphasizing that the appeal had been conclusively disposed of due to non-compliance with the pre-deposit directive, rendering the application functus officio.</description>
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      <title>2017 (12) TMI 19 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=351750</link>
      <description>The Tribunal dismissed the application for restoration of appeal due to non-compliance with the pre-deposit order. Despite citing financial difficulties, the appellant failed to meet the specified pre-deposit deadline, leading to the appeal&#039;s dismissal. The Tribunal considered the delayed compliance and the appellant&#039;s filing of the restoration application nearly three years later. Ultimately, the Tribunal found no grounds for restoration, emphasizing that the appeal had been conclusively disposed of due to non-compliance with the pre-deposit directive, rendering the application functus officio.</description>
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      <pubDate>Tue, 19 Sep 2017 00:00:00 +0530</pubDate>
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