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    <title>2008 (11) TMI 686 - CALCUTTA HIGH COURT</title>
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    <description>The appeal was examined on whether it disclosed any substantial question of law warranting admission and interference with the Tribunal&#039;s order. The Court noted that the Tribunal had earlier granted waiver of pre-deposit on a prima facie view that the assessee had a good case on merits, while the departmental side repeatedly failed to take instructions and raised no effective objection at the earlier stage. On the material before it, the Court found no substantial question of law arising for consideration, and the appeal was not admitted. Permission from the High Power Committee was also treated as unnecessary in view of the dismissal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=182490</link>
      <description>The appeal was examined on whether it disclosed any substantial question of law warranting admission and interference with the Tribunal&#039;s order. The Court noted that the Tribunal had earlier granted waiver of pre-deposit on a prima facie view that the assessee had a good case on merits, while the departmental side repeatedly failed to take instructions and raised no effective objection at the earlier stage. On the material before it, the Court found no substantial question of law arising for consideration, and the appeal was not admitted. Permission from the High Power Committee was also treated as unnecessary in view of the dismissal.</description>
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