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    <title>2014 (9) TMI 479 - Calcutta High Court</title>
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    <description>The High Court addressed challenges to a Tribunal&#039;s order requiring a deposit of Rs. 70 lakhs for waiver, considering the petitioner&#039;s financial situation and commercial activities. The Court directed a reduced deposit of Rs. 20 lakhs and attachment of a property valued at over Rs. 1.5 crores to safeguard revenue interests and allow the appeal to proceed. This decision balanced the petitioner&#039;s hardship with revenue protection under Section 35F of the Central Excise Act, emphasizing compliance with Tribunal directions for appeal consideration.</description>
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    <pubDate>Wed, 04 Dec 2013 00:00:00 +0530</pubDate>
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      <title>2014 (9) TMI 479 - Calcutta High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=251453</link>
      <description>The High Court addressed challenges to a Tribunal&#039;s order requiring a deposit of Rs. 70 lakhs for waiver, considering the petitioner&#039;s financial situation and commercial activities. The Court directed a reduced deposit of Rs. 20 lakhs and attachment of a property valued at over Rs. 1.5 crores to safeguard revenue interests and allow the appeal to proceed. This decision balanced the petitioner&#039;s hardship with revenue protection under Section 35F of the Central Excise Act, emphasizing compliance with Tribunal directions for appeal consideration.</description>
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      <pubDate>Wed, 04 Dec 2013 00:00:00 +0530</pubDate>
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