Appeal Denied for Non-Compliance with Pre-Deposit Order; Recovery Already Completed by Authorities; Change in Circumstances Unfavored.

Restoration of appeal - Non compliance of pre deposit order - Revenue has recovered the amount by initiating the recovery proceedings under the law. Thus, the submission of the learned Senior Advocate that the instant applications were filed in respect of change of situation would be against the applicants. - Restoration denied. - AT .....

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