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    <title>2014 (10) TMI 513 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision to grant a waiver of pre-deposit and extend the stay on adjudicated liability, emphasizing the need for expeditious appeal disposal within a specific timeframe. The Court&#039;s interpretation of Section 35C (2A) aligns with the statutory objective of ensuring timely resolution of appeals and preventing indefinite stay order extensions. The appeal was disposed of accordingly, with no order as to costs.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision to grant a waiver of pre-deposit and extend the stay on adjudicated liability, emphasizing the need for expeditious appeal disposal within a specific timeframe. The Court&#039;s interpretation of Section 35C (2A) aligns with the statutory objective of ensuring timely resolution of appeals and preventing indefinite stay order extensions. The appeal was disposed of accordingly, with no order as to costs.</description>
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