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    <title>2014 (4) TMI 380 - ALLAHABAD HIGH COURT</title>
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    <description>A pre-deposit direction under the excise appellate provision will not be disturbed where the assessee fails to prove financial hardship with credible evidence. The Tribunal was justified in rejecting an income claim supported only by an unconvincing Tehsildar certificate, and the record also showed prima facie involvement in alleged clandestine removal of excisable goods. In those circumstances, the conditional waiver order requiring deposit of part of the demand was upheld, and no interference was called for. The connected appeal was to proceed on merits if the deposit was made within the extended time granted.</description>
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    <pubDate>Wed, 09 Apr 2014 00:00:00 +0530</pubDate>
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      <title>2014 (4) TMI 380 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=245909</link>
      <description>A pre-deposit direction under the excise appellate provision will not be disturbed where the assessee fails to prove financial hardship with credible evidence. The Tribunal was justified in rejecting an income claim supported only by an unconvincing Tehsildar certificate, and the record also showed prima facie involvement in alleged clandestine removal of excisable goods. In those circumstances, the conditional waiver order requiring deposit of part of the demand was upheld, and no interference was called for. The connected appeal was to proceed on merits if the deposit was made within the extended time granted.</description>
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      <pubDate>Wed, 09 Apr 2014 00:00:00 +0530</pubDate>
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