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    <title>2015 (11) TMI 370 - CESTAT CHENNAI</title>
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    <description>The Tribunal held that the amended provisions of Section 35F did not have retrospective effect but were prospective. The appellants were directed to predeposit a specific amount within a given timeframe, with the waiver of the remaining tax, interest, and penalty contingent upon compliance. The Tribunal emphasized that previous Tribunal orders requiring predeposit on the same issue did not support the appellants&#039; request for a waiver.</description>
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      <title>2015 (11) TMI 370 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=267561</link>
      <description>The Tribunal held that the amended provisions of Section 35F did not have retrospective effect but were prospective. The appellants were directed to predeposit a specific amount within a given timeframe, with the waiver of the remaining tax, interest, and penalty contingent upon compliance. The Tribunal emphasized that previous Tribunal orders requiring predeposit on the same issue did not support the appellants&#039; request for a waiver.</description>
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