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    <title>1996 (2) TMI 151 - HIGH COURT OF JUDICATURE AT ALLAHABAD</title>
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    <description>Interference with a partial pre-deposit order under Section 35F was declined because the petitioner did not produce material proving financial hardship. The balance-sheet relied on did not establish inability to deposit the reduced amount, and the Tribunal was entitled to assess hardship as on the date of its order on the basis of available stock and sundry debtor figures. The Tribunal also considered that the dispute in appeal was factual, turning on evidence about alleged removal of defective forgings as waste and scrap in breach of the applicable rules, so the order was not found unreasonable or unsupported by judicial considerations.</description>
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      <title>1996 (2) TMI 151 - HIGH COURT OF JUDICATURE AT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=44337</link>
      <description>Interference with a partial pre-deposit order under Section 35F was declined because the petitioner did not produce material proving financial hardship. The balance-sheet relied on did not establish inability to deposit the reduced amount, and the Tribunal was entitled to assess hardship as on the date of its order on the basis of available stock and sundry debtor figures. The Tribunal also considered that the dispute in appeal was factual, turning on evidence about alleged removal of defective forgings as waste and scrap in breach of the applicable rules, so the order was not found unreasonable or unsupported by judicial considerations.</description>
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