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    <title>1999 (5) TMI 147 - CEGAT, NEW DELHI</title>
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    <description>Pre-deposit under Section 35F could not be insisted upon where the show cause notice was issued before the provision came into force on 11-10-1982, as the Tribunal applied the Delhi High Court authorities cited before it. On that basis, it further held that no penalty was required to be deposited at the stay stage. The stay petition was therefore allowed unconditionally and the matter was listed for early hearing.</description>
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      <link>https://www.taxtmi.com/caselaws?id=91406</link>
      <description>Pre-deposit under Section 35F could not be insisted upon where the show cause notice was issued before the provision came into force on 11-10-1982, as the Tribunal applied the Delhi High Court authorities cited before it. On that basis, it further held that no penalty was required to be deposited at the stay stage. The stay petition was therefore allowed unconditionally and the matter was listed for early hearing.</description>
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