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    <title>2006 (8) TMI 596 - Calcutta High Court</title>
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    <description>The HC set aside the CESTAT&#039;s order, which refused to waive the pre-deposit requirement, deeming it non-speaking and arbitrary. The HC directed CESTAT to reconsider the waiver, taking into account the prima facie merits and the petitioner&#039;s financial capacity. The Tribunal was instructed to impose conditions to protect revenue interests and expedite the appeal&#039;s resolution.</description>
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      <link>https://www.taxtmi.com/caselaws?id=173495</link>
      <description>The HC set aside the CESTAT&#039;s order, which refused to waive the pre-deposit requirement, deeming it non-speaking and arbitrary. The HC directed CESTAT to reconsider the waiver, taking into account the prima facie merits and the petitioner&#039;s financial capacity. The Tribunal was instructed to impose conditions to protect revenue interests and expedite the appeal&#039;s resolution.</description>
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