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    <title>2005 (2) TMI 270 - CESTAT, CHENNAI</title>
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    <description>The Appellate Tribunal CESTAT, CHENNAI rejected a party&#039;s application for restoration of appeal due to non-compliance with the High Court&#039;s directive to deposit Rs. 2 lakhs within a specified timeframe. The party failed to follow the court&#039;s order and sought relief in 2004, which was opposed by the learned SDR. The Tribunal emphasized the need to adhere to court directives and proper legal procedures, highlighting the importance of seeking extensions or condonation of delays through the appropriate channels. Consequently, the application for restoration was denied, emphasizing the importance of following due process in legal matters.</description>
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      <title>2005 (2) TMI 270 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=53902</link>
      <description>The Appellate Tribunal CESTAT, CHENNAI rejected a party&#039;s application for restoration of appeal due to non-compliance with the High Court&#039;s directive to deposit Rs. 2 lakhs within a specified timeframe. The party failed to follow the court&#039;s order and sought relief in 2004, which was opposed by the learned SDR. The Tribunal emphasized the need to adhere to court directives and proper legal procedures, highlighting the importance of seeking extensions or condonation of delays through the appropriate channels. Consequently, the application for restoration was denied, emphasizing the importance of following due process in legal matters.</description>
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