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    <title>2014 (1) TMI 1333 - PUNJAB &amp; HARYANA HIGH COURT</title>
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    <description>Excess clearances by a 100% export oriented unit were not entitled to concessional treatment where the appellant failed to show that the clearances were within the permitted limit or that any further permission had been granted. The pending request for enhanced permission did not change the position because there was no order accepting it, and the appellant had no prima facie case on the record. The Tribunal was therefore justified in requiring pre-deposit and in dismissing the appeal for non-compliance, and financial hardship alone did not displace that consequence.</description>
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      <link>https://www.taxtmi.com/caselaws?id=243118</link>
      <description>Excess clearances by a 100% export oriented unit were not entitled to concessional treatment where the appellant failed to show that the clearances were within the permitted limit or that any further permission had been granted. The pending request for enhanced permission did not change the position because there was no order accepting it, and the appellant had no prima facie case on the record. The Tribunal was therefore justified in requiring pre-deposit and in dismissing the appeal for non-compliance, and financial hardship alone did not displace that consequence.</description>
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