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    <title>2020 (8) TMI 294 - UTTARAKHAND HIGH COURT</title>
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    <description>The Court directed the appellant to deposit 20,00,000 within three months despite arguments for a 7 1/2 % payment, considering the appellant&#039;s cessation of production since 2013. The appellant&#039;s commitment to pay the duty demanded and the pre-deposit if the Tribunal ruled against them was noted. The judgment underscores the significance of assessing undue hardship for pre-deposit waivers, adherence to post-amendment obligations, and the Court&#039;s discretion in setting deposit amounts based on the appellant&#039;s circumstances.</description>
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    <pubDate>Wed, 05 Aug 2020 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=397351</link>
      <description>The Court directed the appellant to deposit 20,00,000 within three months despite arguments for a 7 1/2 % payment, considering the appellant&#039;s cessation of production since 2013. The appellant&#039;s commitment to pay the duty demanded and the pre-deposit if the Tribunal ruled against them was noted. The judgment underscores the significance of assessing undue hardship for pre-deposit waivers, adherence to post-amendment obligations, and the Court&#039;s discretion in setting deposit amounts based on the appellant&#039;s circumstances.</description>
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