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2012 (5) TMI 453 - CESTAT, KOLKATAWhether matter can be kept pending before Tribunal on ground of pendency of an application/petition before High Court when order staying the operation of the Predeposit Order or modifying the Predeposit Order has not been passed by High Court - assessee neither pre-deposited the directed amount nor reported any compliance on stipulated date - Held that:- It is settled position of law pendency of any appeal or for that matter any proceedings which is akin to appeal do not operate as a stay, the stay has to be obtained specifically from the higher forum. Therefore, Tribunal was justified in dismissing the appeal on ground of failure of assessee to make pre-deposit within stipulated time,
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