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    <title>2014 (3) TMI 797 - PUNJAB &amp; HARYANA HIGH COURT</title>
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    <description>The court addressed various legal issues in the appeal, including condoning a 231-day delay in filing, challenging the Tribunal&#039;s order under Section 35G of the Central Excise Act, discrepancies in the adjudicating authority&#039;s actions, violation of natural justice principles, and financial hardship due to the pre-deposit requirement. The court found the pre-deposit amount excessive, set it at Rs. 40 lakhs, and extended the time for deposit. Compliance with the new deposit condition would enable the appeal to proceed as per the Tribunal&#039;s order, balancing legal considerations and financial circumstances of the appellant.</description>
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      <description>The court addressed various legal issues in the appeal, including condoning a 231-day delay in filing, challenging the Tribunal&#039;s order under Section 35G of the Central Excise Act, discrepancies in the adjudicating authority&#039;s actions, violation of natural justice principles, and financial hardship due to the pre-deposit requirement. The court found the pre-deposit amount excessive, set it at Rs. 40 lakhs, and extended the time for deposit. Compliance with the new deposit condition would enable the appeal to proceed as per the Tribunal&#039;s order, balancing legal considerations and financial circumstances of the appellant.</description>
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      <pubDate>Tue, 18 Mar 2014 00:00:00 +0530</pubDate>
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