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    <title>2013 (4) TMI 203 - MADRAS HIGH COURT</title>
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    <description>The High Court modified the Tribunal&#039;s order, reducing the appellant&#039;s pre-deposit requirement from 50% to 25% of the tax demanded. This adjustment took into account the appellant&#039;s financial difficulties and loss in business. The appeal proceeded promptly for a hearing on its merits, aiming to achieve substantial justice while considering both the Revenue&#039;s interests and the appellant&#039;s claimed undue hardship.</description>
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