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    <title>1996 (4) TMI 131 - HIGH COURT OF JUDICATURE AT ALLAHABAD</title>
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    <description>The court directed the appellate authority to decide on the petitioner&#039;s application to waive the pre-deposit of excise duty and penalty within a fortnight, keeping the recovery proceedings in abeyance until then. The court emphasized the importance of timely disposal of such applications to prevent undue hardship on appellants and avoid abuse of legal processes. The judgment underscores the obligation of appellate authorities to act promptly in matters concerning pre-deposit of excise duty and penalty, setting a precedent for ensuring expeditious resolution of waiver applications in tax disputes.</description>
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    <pubDate>Wed, 24 Apr 1996 00:00:00 +0530</pubDate>
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      <title>1996 (4) TMI 131 - HIGH COURT OF JUDICATURE AT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=44466</link>
      <description>The court directed the appellate authority to decide on the petitioner&#039;s application to waive the pre-deposit of excise duty and penalty within a fortnight, keeping the recovery proceedings in abeyance until then. The court emphasized the importance of timely disposal of such applications to prevent undue hardship on appellants and avoid abuse of legal processes. The judgment underscores the obligation of appellate authorities to act promptly in matters concerning pre-deposit of excise duty and penalty, setting a precedent for ensuring expeditious resolution of waiver applications in tax disputes.</description>
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      <pubDate>Wed, 24 Apr 1996 00:00:00 +0530</pubDate>
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