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    <title>1982 (4) TMI 75 - HIGH COURT OF JUDICATURE AT ALLAHABAD</title>
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    <description>In writ review of a stay or pre-deposit order, interference is unwarranted where the appellate authority has considered notice, prima facie issues and financial hardship, and has exercised discretion realistically. The High Court accepted that multiple notices and opportunities had been given, so the plea of an ex parte adjudication failed. It also held that the interpretation of the exemption notification was a matter for final hearing and did not justify interference at the stay stage. As the Tribunal had considered the hardship material and still granted substantial relief by waiving most of the deposit, its direction to deposit the duty amount was upheld.</description>
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    <pubDate>Fri, 09 Apr 1982 00:00:00 +0530</pubDate>
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      <title>1982 (4) TMI 75 - HIGH COURT OF JUDICATURE AT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=43464</link>
      <description>In writ review of a stay or pre-deposit order, interference is unwarranted where the appellate authority has considered notice, prima facie issues and financial hardship, and has exercised discretion realistically. The High Court accepted that multiple notices and opportunities had been given, so the plea of an ex parte adjudication failed. It also held that the interpretation of the exemption notification was a matter for final hearing and did not justify interference at the stay stage. As the Tribunal had considered the hardship material and still granted substantial relief by waiving most of the deposit, its direction to deposit the duty amount was upheld.</description>
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      <pubDate>Fri, 09 Apr 1982 00:00:00 +0530</pubDate>
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