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    <title>2023 (4) TMI 50 - ALLAHABAD HIGH COURT</title>
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    <description>Delay condonation application was granted, allowing the appeal to proceed despite a 111-day delay. The appellant&#039;s challenge to the Tribunal&#039;s judgment was admitted for consideration on specific questions related to mandatory pre-deposit requirements and the perceived equal treatment of honest and dishonest assessees under Section 35F of the Central Excise Act, 1944. The case raised issues concerning the fairness of the statutory provisions and their application in the context of individual circumstances.</description>
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