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    <title>2006 (6) TMI 430 - CESTAT, CHENNAI</title>
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    <description>The Tribunal addressed the demand of duty and penalty imposed on the assessee, amounting to over Rs. 18 lakhs and Rs. 4.5 lakhs respectively, for the period July 2002 to April 2004. The lower appellate authority dismissed the appeals due to non-compliance with Section 35F of the Central Excise Act. The Tribunal considered the waiver of pre-deposit and stay of recovery, ultimately reducing the pre-deposit amount by 50% to Rs. 2.5 lakhs due to financial hardships faced by the appellants. The impugned orders were set aside for compliance with the direction, allowing the appeals to proceed for further proceedings.</description>
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    <pubDate>Thu, 29 Jun 2006 00:00:00 +0530</pubDate>
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      <title>2006 (6) TMI 430 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=120858</link>
      <description>The Tribunal addressed the demand of duty and penalty imposed on the assessee, amounting to over Rs. 18 lakhs and Rs. 4.5 lakhs respectively, for the period July 2002 to April 2004. The lower appellate authority dismissed the appeals due to non-compliance with Section 35F of the Central Excise Act. The Tribunal considered the waiver of pre-deposit and stay of recovery, ultimately reducing the pre-deposit amount by 50% to Rs. 2.5 lakhs due to financial hardships faced by the appellants. The impugned orders were set aside for compliance with the direction, allowing the appeals to proceed for further proceedings.</description>
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      <pubDate>Thu, 29 Jun 2006 00:00:00 +0530</pubDate>
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