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    <title>2014 (11) TMI 915 - KERALA HIGH COURT</title>
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    <description>The Court granted the appellant, who was set to take over an Establishment after his father&#039;s demise, a hearing before CESTAT without a pre-deposit condition due to jurisdictional issues. Orders identified as Annexures K &amp;amp; S were set aside, nullifying their impact. The Court directed CESTAT to proceed with the appeal without requiring a pre-deposit, ensuring a fair opportunity for the appellant to present his case effectively without financial barriers. The judgment focused on procedural directions, emphasizing compliance without commenting on the case&#039;s merits.</description>
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    <pubDate>Wed, 22 May 2013 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=253598</link>
      <description>The Court granted the appellant, who was set to take over an Establishment after his father&#039;s demise, a hearing before CESTAT without a pre-deposit condition due to jurisdictional issues. Orders identified as Annexures K &amp;amp; S were set aside, nullifying their impact. The Court directed CESTAT to proceed with the appeal without requiring a pre-deposit, ensuring a fair opportunity for the appellant to present his case effectively without financial barriers. The judgment focused on procedural directions, emphasizing compliance without commenting on the case&#039;s merits.</description>
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