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    <title>2012 (9) TMI 242 - ALLAHABAD HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=216434</link>
    <description>The court dismissed the appeal in a case involving the opportunity of hearing regarding undue hardship under Section 35F of the Central Excise Act. The court held that principles of natural justice do not always require a personal hearing and that the appellate authority had considered the appellant&#039;s undue hardship by directing a 20% deposit. The court found that no substantial question of law was involved, and the appeal was dismissed, with the possibility of the appeal being heard on merits if the pre-deposit amount is deposited within one month.</description>
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    <pubDate>Mon, 23 May 2011 00:00:00 +0530</pubDate>
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      <title>2012 (9) TMI 242 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=216434</link>
      <description>The court dismissed the appeal in a case involving the opportunity of hearing regarding undue hardship under Section 35F of the Central Excise Act. The court held that principles of natural justice do not always require a personal hearing and that the appellate authority had considered the appellant&#039;s undue hardship by directing a 20% deposit. The court found that no substantial question of law was involved, and the appeal was dismissed, with the possibility of the appeal being heard on merits if the pre-deposit amount is deposited within one month.</description>
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      <pubDate>Mon, 23 May 2011 00:00:00 +0530</pubDate>
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