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Appeal Dismissed: Non-Compliance with Pre-Deposit Requirement Makes CESTAT's Decision Unassailable.

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Full Text of the Document

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....Maintainability of appeal - compliance with the pre-deposit - what happens post facto cannot cure the defect as on the date on which the appeal was dismissed by CESTAT by the impugned order, the appellant had not complied with the pre-deposit condition - The impugned order as such is unassailable....