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    <title>2022 (6) TMI 162 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the Commissioner&#039;s order dismissing the appeal for non-compliance with the pre-deposit provision and exceeding the limitation period. The Commissioner was directed to reevaluate the matter, consider the appellant&#039;s request to make the pre-deposit through a bank draft, verify the subsequent deposit, and grant another opportunity for compliance if needed. This decision aimed to ensure fair consideration of the appellant&#039;s circumstances and adherence to procedural requirements while addressing the appeal&#039;s dismissal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=423321</link>
      <description>The Tribunal set aside the Commissioner&#039;s order dismissing the appeal for non-compliance with the pre-deposit provision and exceeding the limitation period. The Commissioner was directed to reevaluate the matter, consider the appellant&#039;s request to make the pre-deposit through a bank draft, verify the subsequent deposit, and grant another opportunity for compliance if needed. This decision aimed to ensure fair consideration of the appellant&#039;s circumstances and adherence to procedural requirements while addressing the appeal&#039;s dismissal.</description>
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