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    <title>2022 (11) TMI 795 - MADRAS HIGH COURT</title>
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    <description>The Court dismissed all appeals challenging CESTAT orders that dismissed restoration applications due to non-compliance with pre-deposit requirements within the stipulated period. The Court upheld the Tribunal&#039;s decision, emphasizing the lack of justification for the delay in filing restoration applications, the minimal amount at stake, and the absence of legal grounds for restoration. The Court concluded that no substantial legal question was raised, leading to the dismissal of all appeals without costs.</description>
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      <link>https://www.taxtmi.com/caselaws?id=430371</link>
      <description>The Court dismissed all appeals challenging CESTAT orders that dismissed restoration applications due to non-compliance with pre-deposit requirements within the stipulated period. The Court upheld the Tribunal&#039;s decision, emphasizing the lack of justification for the delay in filing restoration applications, the minimal amount at stake, and the absence of legal grounds for restoration. The Court concluded that no substantial legal question was raised, leading to the dismissal of all appeals without costs.</description>
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