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    <title>1995 (9) TMI 147 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court criticized the Customs, Excise &amp;amp; Gold (Control) Appellate Tribunal&#039;s assessment of financial hardship in a case involving a challenge to the pre-deposit condition under Section 35F of the Central Excises and Salt Act, 1944. The Court directed the petitioner to submit a new waiver application based on current financial status, emphasizing the importance of an accurate assessment by the Tribunal independent of the previous order. This decision aimed to ensure a fair evaluation of financial hardship for the petitioner.</description>
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