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    <title>2014 (7) TMI 1025 - ANDHRA PRADESH HIGH COURT</title>
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    <description>The Supreme Court granted a 50% waiver of pre-deposit in a Central Excise Appeal, allowing the petitioner to present financial difficulties not considered by the Tribunal. The Court emphasized the importance of addressing financial challenges in such cases and remanded the matter for fresh consideration solely on the aspect of financial incapacity, directing the Tribunal to expedite the process within six weeks. The judgment highlighted the need for Tribunals to assess financial grounds before higher courts intervene, ensuring a fair review based on all relevant factors.</description>
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      <description>The Supreme Court granted a 50% waiver of pre-deposit in a Central Excise Appeal, allowing the petitioner to present financial difficulties not considered by the Tribunal. The Court emphasized the importance of addressing financial challenges in such cases and remanded the matter for fresh consideration solely on the aspect of financial incapacity, directing the Tribunal to expedite the process within six weeks. The judgment highlighted the need for Tribunals to assess financial grounds before higher courts intervene, ensuring a fair review based on all relevant factors.</description>
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