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    <title>2012 (10) TMI 75 - ALLAHABAD HIGH COURT</title>
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    <description>The Central Excise Appeal under Section 35-G was dismissed by the court, upholding the Tribunal&#039;s decision to reject the waiver application under Section 35-F. The appellant failed to establish a prima facie case for waiver of excise duty and interest based on the interpretation of exemption Notification No. 14/2008-CE (NT). The court found no undue financial hardship justifying non-deposit of the required amount, considering the appellant&#039;s status as a Sick Industrial Company. The appeal was dismissed, affirming the Tribunal&#039;s decision on the interpretation of the exemption notification and the benefit of abatement under the Central Excise Tariff Act.</description>
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    <pubDate>Tue, 25 Sep 2012 00:00:00 +0530</pubDate>
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      <title>2012 (10) TMI 75 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=217122</link>
      <description>The Central Excise Appeal under Section 35-G was dismissed by the court, upholding the Tribunal&#039;s decision to reject the waiver application under Section 35-F. The appellant failed to establish a prima facie case for waiver of excise duty and interest based on the interpretation of exemption Notification No. 14/2008-CE (NT). The court found no undue financial hardship justifying non-deposit of the required amount, considering the appellant&#039;s status as a Sick Industrial Company. The appeal was dismissed, affirming the Tribunal&#039;s decision on the interpretation of the exemption notification and the benefit of abatement under the Central Excise Tariff Act.</description>
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      <pubDate>Tue, 25 Sep 2012 00:00:00 +0530</pubDate>
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