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    <title>2004 (10) TMI 187 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal restored the appeal after the applicant deposited the required duty and penalty, despite previous legal challenges to the stay order. The Tribunal emphasized substantial justice over technicalities, considering the delay in compliance and financial hardship cited by the appellant. The Tribunal recalled the order dismissing the appeal and restored it for further arguments, highlighting the judiciary&#039;s role in removing injustice rather than legalizing it on technical grounds.</description>
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      <link>https://www.taxtmi.com/caselaws?id=53480</link>
      <description>The Tribunal restored the appeal after the applicant deposited the required duty and penalty, despite previous legal challenges to the stay order. The Tribunal emphasized substantial justice over technicalities, considering the delay in compliance and financial hardship cited by the appellant. The Tribunal recalled the order dismissing the appeal and restored it for further arguments, highlighting the judiciary&#039;s role in removing injustice rather than legalizing it on technical grounds.</description>
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