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    <description>The High Court upheld the Tribunal&#039;s decision requiring the petitioner to deposit Rs. 2 crores in a service tax liability case, despite the petitioner&#039;s contention for a 67% abatement on finishing services. The Court declined to interfere with the CESTAT&#039;s discretionary order, emphasizing the need for early resolution of appeals to ensure efficient handling of similar cases.</description>
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