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    <title>2013 (12) TMI 1473 - CALCUTTA HIGH COURT</title>
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    <description>The court set aside the order directing pre-deposit under Section 35F of the Central Excise Act, emphasizing the need for considering the appellant&#039;s financial capacity and prima facie merits. It found that the penalties imposed lacked justification and directed a fresh consideration of the stay application and appeal, highlighting the importance of detailed reasoning in such orders. The court stressed the necessity of assessing undue hardship and the question of limitation in such cases.</description>
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      <description>The court set aside the order directing pre-deposit under Section 35F of the Central Excise Act, emphasizing the need for considering the appellant&#039;s financial capacity and prima facie merits. It found that the penalties imposed lacked justification and directed a fresh consideration of the stay application and appeal, highlighting the importance of detailed reasoning in such orders. The court stressed the necessity of assessing undue hardship and the question of limitation in such cases.</description>
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