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    <title>2020 (3) TMI 1097 - SIKKIM HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision to dismiss the writ petition due to the petitioner&#039;s failure to comply with Section 35F of the Central Excise Act, 1944 by not depositing the required amount. The Court also dismissed the petitioner&#039;s application to restore the appeal and stay the notice of demand as the petitioner expressed inability to pay the necessary sum and had not challenged the demand notice, leading to the rejection of both applications.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision to dismiss the writ petition due to the petitioner&#039;s failure to comply with Section 35F of the Central Excise Act, 1944 by not depositing the required amount. The Court also dismissed the petitioner&#039;s application to restore the appeal and stay the notice of demand as the petitioner expressed inability to pay the necessary sum and had not challenged the demand notice, leading to the rejection of both applications.</description>
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