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    <title>2007 (10) TMI 421 - GUJARAT HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=208157</link>
    <description>The Court disposed of the petitions challenging a common order by the Commissioner (Appeals-III), Central Excise, Ahmedabad, directing the petitioners to appeal before the Appellate Tribunal. The Court noted similar petitions on the constitutional validity of Section 4A of the Central Excise Act were admitted, applying their outcome to all cases. Petitioners were allowed to appeal before the Tribunal despite the expiration of the limitation period, provided they filed within one month. They agreed to pay outstanding excise duty and interest promptly. The Court directed no coercive recovery if dues were paid timely, leaving stay applications and penalties to the Tribunal&#039;s discretion.</description>
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    <pubDate>Tue, 23 Oct 2007 00:00:00 +0530</pubDate>
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      <title>2007 (10) TMI 421 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=208157</link>
      <description>The Court disposed of the petitions challenging a common order by the Commissioner (Appeals-III), Central Excise, Ahmedabad, directing the petitioners to appeal before the Appellate Tribunal. The Court noted similar petitions on the constitutional validity of Section 4A of the Central Excise Act were admitted, applying their outcome to all cases. Petitioners were allowed to appeal before the Tribunal despite the expiration of the limitation period, provided they filed within one month. They agreed to pay outstanding excise duty and interest promptly. The Court directed no coercive recovery if dues were paid timely, leaving stay applications and penalties to the Tribunal&#039;s discretion.</description>
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      <pubDate>Tue, 23 Oct 2007 00:00:00 +0530</pubDate>
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