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2016 (7) TMI 723

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..... as stated by learned counsel for appellant. In view of aforesaid, we find that if the appellant has complied with the condition of pre-deposit though with delay in given circumstances, appeal needs to be restored. In the background aforesaid, impugned order is set aside and if appellant has already deposited the amount of ₹ 5.50 lac, the Tribunal is directed to hear and decide the appeal on .....

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..... illing the condition to pre-deposit under section 35-F of the Act. This appeal was preferred and during pendency thereof, an order was passed by this court on 20.11.2013, wherein, counsel for the appellant sought time to seek instructions from his client to find out as to whether he is inclined to deposit 50% of the amount. It is submitted that entire amount of ₹ 5.50 lac has been depo .....

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..... sum of ₹ 5.50 lac tpwards pre-deposit. The compliance report was to be made by 4.12.2012. The appellant failed to carry out the directions of pre-deposit thus appeal was dismissed on 12.4.2013. During pendency of the present appeal, appellant deposited entire amount of ₹ 5.50 lac towards pre-deposit, as stated by learned counsel for appellant. In view of aforesaid, we find that if .....

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