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    <title>2014 (4) TMI 1268 - PUNJAB &amp; HARYANA HIGH COURT</title>
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    <description>Delay of 108 days in filing the appeal was condoned in a case under Section 35G of the Central Excise Act. The dispute revolved around the pre-deposit amount for hearing appeals. The appellants, engaged in manufacturing, challenged the demand of Rs. 1.52 crores and the pre-deposit of Rs. 75 lacs and Rs. 5 lacs. The Tribunal reduced the pre-deposit to Rs. 25 lacs, allowing an extension for payment until 31-5-2014. The judgment emphasized fairness and justice, ensuring the appeals proceed on merits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=295651</link>
      <description>Delay of 108 days in filing the appeal was condoned in a case under Section 35G of the Central Excise Act. The dispute revolved around the pre-deposit amount for hearing appeals. The appellants, engaged in manufacturing, challenged the demand of Rs. 1.52 crores and the pre-deposit of Rs. 75 lacs and Rs. 5 lacs. The Tribunal reduced the pre-deposit to Rs. 25 lacs, allowing an extension for payment until 31-5-2014. The judgment emphasized fairness and justice, ensuring the appeals proceed on merits.</description>
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