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2015 (9) TMI 625 - CHHATTISGARH HIGH COURTRestoration of appeal - Appeal dismissed for non compliance with pre deposit order - Held that:- If an application had been filed on 22-8-2014 for rectification/modification of the order dated 11-7-2014 before the last date fixed for compliance by pre-deposit on 15-9-2014, we are of the view that the application was required to be considered and disposed in accordance with law. The order states that the application was not on record. If the Office of the Tribunal did not place it on record, the Appellant cannot be faulted with. - order in its present form with regard to the present Appellant is not sustainable. The order dated 15-9-2014 is set aside and the matter is remanded to the Tribunal to dispose of the Appellant’s application for rectification/modification dated 22-8-2014 at the earliest. - Decided in favour of assessee.
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