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    <title>2014 (8) TMI 978 - UTTARAKHAND HIGH COURT</title>
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    <description>The Tribunal upheld the decision requiring the appellant to make a 50% pre-deposit of excise duty for exemption under the Central Excise Act. Due to non-compliance, the Court dismissed the appeals against assessment orders. The appellant contested the assessment amount and the dispute centered on the commencement of commercial production. Legal arguments were made on substantial questions of law, emphasizing the need for a merit-based decision. The Court set conditions for setting aside the orders and proceeding with the appeals on merits, with both parties agreeing to the specified deposit requirements.</description>
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      <description>The Tribunal upheld the decision requiring the appellant to make a 50% pre-deposit of excise duty for exemption under the Central Excise Act. Due to non-compliance, the Court dismissed the appeals against assessment orders. The appellant contested the assessment amount and the dispute centered on the commencement of commercial production. Legal arguments were made on substantial questions of law, emphasizing the need for a merit-based decision. The Court set conditions for setting aside the orders and proceeding with the appeals on merits, with both parties agreeing to the specified deposit requirements.</description>
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