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    <title>2008 (11) TMI 76 - Supreme Court</title>
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    <description>Writ petitions dismissed by the High Court for delay were restored conditionally, with the Court declining to interfere with the dismissal on limitation alone. Restoration was made subject to compliance with specified conditions, including deposit of outstanding cess and filing of returns. For assessees covered by later demand notices, monthly returns and payment of outstanding amounts were required, and the ex parte assessments were to be set aside after such deposit, followed by fresh assessments on merits. The challenge to liability under the Textiles Committee (Cess) Act and Rules was left open for adjudication by the High Court.</description>
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      <title>2008 (11) TMI 76 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=32243</link>
      <description>Writ petitions dismissed by the High Court for delay were restored conditionally, with the Court declining to interfere with the dismissal on limitation alone. Restoration was made subject to compliance with specified conditions, including deposit of outstanding cess and filing of returns. For assessees covered by later demand notices, monthly returns and payment of outstanding amounts were required, and the ex parte assessments were to be set aside after such deposit, followed by fresh assessments on merits. The challenge to liability under the Textiles Committee (Cess) Act and Rules was left open for adjudication by the High Court.</description>
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