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    <title>2004 (9) TMI 697 - GUJARAT HIGH COURT</title>
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    <description>The Court dismissed the petition challenging the Customs, Excise and Service Tax Appellate Tribunal&#039;s order granting conditional stay on duty recovery. Emphasizing the Tribunal&#039;s discretion to dispense with deposit under Section 35(F) of the Central Excise Act, the Court highlighted the need for proper consideration of prima facie merits and deposit conditions. It clarified the limited scope of supervisory jurisdiction under Article 227 of the Constitution and upheld the Tribunal&#039;s decision. An extension for deposit was granted due to the petitioner&#039;s prompt approach to the Court.</description>
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    <pubDate>Fri, 10 Sep 2004 00:00:00 +0530</pubDate>
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      <title>2004 (9) TMI 697 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=289254</link>
      <description>The Court dismissed the petition challenging the Customs, Excise and Service Tax Appellate Tribunal&#039;s order granting conditional stay on duty recovery. Emphasizing the Tribunal&#039;s discretion to dispense with deposit under Section 35(F) of the Central Excise Act, the Court highlighted the need for proper consideration of prima facie merits and deposit conditions. It clarified the limited scope of supervisory jurisdiction under Article 227 of the Constitution and upheld the Tribunal&#039;s decision. An extension for deposit was granted due to the petitioner&#039;s prompt approach to the Court.</description>
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      <pubDate>Fri, 10 Sep 2004 00:00:00 +0530</pubDate>
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