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2013 (11) TMI 1509 - PUNJAB AND HARYANA HIGH COURTRestoration of appeal dismissed by the CESTAT for failure to comply with conditional stay order - appellant submits that as the appellant has deposited the entire amount as demanded by the revenue, though after the time period fixed by the Tribunal, the lapse on the part of the appellant may be condoned - negligence - Held that:- The plea that the Chartered Accountant retained by the Municipal Corporation did not pursue the appeal, did not absolve officers of the Municipal Corporation from seeking information relating to the appeal, but as the Municipal Corporation has deposited the amount determined by the CESTAT and the matter in dispute involves public funds, the appeal is allowed, impugned order is set aside and the appeal is restored to the CESTAT - appeal restored - decided in favor of appellant.
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