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    <title>1991 (1) TMI 142 - HIGH COURT OF JUDICATURE AT MADRAS</title>
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    <description>Under a pre-deposit regime, a Tribunal cannot use an adjournment request as a basis to impose a fresh condition requiring further deposit of the balance duty when the earlier deposit order has already been complied with. The statutory power under Section 35F must be exercised within its limits and cannot be used to recall, modify, or effectively alter a prior order without clear statutory authority. An additional pre-deposit condition imposed in these circumstances is therefore unjustified, particularly where it prejudices the party without proper basis. The operative principle is that a statutory authority must act with restraint and within the scope of the power conferred by the pre-deposit provision.</description>
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    <pubDate>Thu, 24 Jan 1991 00:00:00 +0530</pubDate>
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      <title>1991 (1) TMI 142 - HIGH COURT OF JUDICATURE AT MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=42968</link>
      <description>Under a pre-deposit regime, a Tribunal cannot use an adjournment request as a basis to impose a fresh condition requiring further deposit of the balance duty when the earlier deposit order has already been complied with. The statutory power under Section 35F must be exercised within its limits and cannot be used to recall, modify, or effectively alter a prior order without clear statutory authority. An additional pre-deposit condition imposed in these circumstances is therefore unjustified, particularly where it prejudices the party without proper basis. The operative principle is that a statutory authority must act with restraint and within the scope of the power conferred by the pre-deposit provision.</description>
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      <pubDate>Thu, 24 Jan 1991 00:00:00 +0530</pubDate>
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