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2024 (5) TMI 751

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..... g been made - HELD THAT:- Undisputedly the direction for affecting pre-deposits had been duly complied with albeit with a delay of 9 days. The writ petitioner should have consequently been candid enough to admit to the aforesaid facts while moving the CESTAT for restoration. However, and bearing in mind the larger interest of justice, it is opined that the appeal itself may be restored on the Boar .....

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..... bunal [ CESTAT ] and which has dismissed its application for restoration of the statutory appeal along with costs of INR 2 lakhs. 2. It appears that while faced with the spectre of a pre-deposit in order to pursue its appeal, the writ petitioner had on an earlier occasion approached this Court by way of W.P.(C) 11182/2021 which along with other connected writ petitions came to be disposed of by th .....

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..... with the conditions of pre-deposit as were framed. 5. It is the aforesaid inaccurate and incorrect stand taken in the application for restoration which appears to have weighed upon the CESTAT to dismiss the same along with cost of INR 2 lakhs. 6. When the present petition was taken up for consideration today, we were informed that undisputedly the direction for affecting pre-deposits had been duly .....

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