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    <title>2014 (7) TMI 878 - ALLAHABAD HIGH COURT</title>
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    <description>The Additional Commissioner confirmed central excise duty demand and penalty on the petitioner, leading to an appeal before the Customs Excise &amp;amp; Service Tax Appellate Tribunal. Despite delays in appeal disposal, the Court emphasized the importance of timely adjudication and highlighted the distinction between Tribunal and High Court jurisdiction in granting relief. The Court found no fault in the petitioner&#039;s conduct and ordered no enforcement of the demand during appeal, stressing the need for early appeal listing.</description>
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      <description>The Additional Commissioner confirmed central excise duty demand and penalty on the petitioner, leading to an appeal before the Customs Excise &amp;amp; Service Tax Appellate Tribunal. Despite delays in appeal disposal, the Court emphasized the importance of timely adjudication and highlighted the distinction between Tribunal and High Court jurisdiction in granting relief. The Court found no fault in the petitioner&#039;s conduct and ordered no enforcement of the demand during appeal, stressing the need for early appeal listing.</description>
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      <pubDate>Tue, 01 Jul 2014 00:00:00 +0530</pubDate>
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