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    <title>1993 (9) TMI 110 - HIGH COURT OF MADHYA PRADESH AT INDORE</title>
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    <description>While considering exemption from pre-deposit, the Tribunal was required to examine whether the show cause notices were barred by limitation, because that objection could affect the appellant&#039;s prima facie case. The limitation plea was not shown to have been independently considered when the waiver application under Section 35F was decided. The matter was therefore sent back for fresh consideration of the limitation objection and for a renewed decision on pre-deposit in that light before the appeal could proceed on merits.</description>
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    <pubDate>Tue, 21 Sep 1993 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=43661</link>
      <description>While considering exemption from pre-deposit, the Tribunal was required to examine whether the show cause notices were barred by limitation, because that objection could affect the appellant&#039;s prima facie case. The limitation plea was not shown to have been independently considered when the waiver application under Section 35F was decided. The matter was therefore sent back for fresh consideration of the limitation objection and for a renewed decision on pre-deposit in that light before the appeal could proceed on merits.</description>
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      <pubDate>Tue, 21 Sep 1993 00:00:00 +0530</pubDate>
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