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2014 (12) TMI 956 - AT - Service TaxRestoration of appeal - Appeal dismissed for non compliance of pre deposit order - whether an interlocutory order passed would revive after restoration of the appeal earlier dismissed for default or otherwise - Held that:- The relevant principle is reiterated in the decision of the Delhi High Court in Radhey Bai v. Savithri Sharma - [1975 (2) TMI 112 - DELHI HIGH COURT]. There is unvarying judicial authority for this principle, spelt out in the judgment of the Delhi High Court. Accordingly, in the circumstances and in the right of the settled legal position we declare that the interim order dated 23-2-2012 directing waiver of pre-deposit of the balance adjudicated liability on condition of the deposit of ₹ 40 lakhs (the amount having already been deposited as noticed by the judgment of Punjab & Haryana High Court) has revived and shall be operative during pendency of the appeal. In this view of the matter this application is infructous and dismissed.
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