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    <title>1976 (7) TMI 72 - HIGH COURT OF GUJARAT AT AHMEDABAD</title>
    <link>https://www.taxtmi.com/caselaws?id=45576</link>
    <description>The court allowed the appeal in a case concerning excise duty payment on tobacco cultivation. The plaintiff&#039;s contention of paying duty for the entire land was upheld, contrary to the defendant&#039;s claims. The court emphasized the plaintiff&#039;s right to be heard in appellate proceedings, citing a Supreme Court judgment on the deposit requirement for appeal hearings. The appellate order dismissing the appeal summarily was deemed a nullity, and the plaintiff was granted an injunction against the respondent from proceeding with duty payment enforcement. The matter was directed to the appropriate appellate authority for proper consideration.</description>
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    <pubDate>Fri, 30 Jul 1976 00:00:00 +0530</pubDate>
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      <title>1976 (7) TMI 72 - HIGH COURT OF GUJARAT AT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=45576</link>
      <description>The court allowed the appeal in a case concerning excise duty payment on tobacco cultivation. The plaintiff&#039;s contention of paying duty for the entire land was upheld, contrary to the defendant&#039;s claims. The court emphasized the plaintiff&#039;s right to be heard in appellate proceedings, citing a Supreme Court judgment on the deposit requirement for appeal hearings. The appellate order dismissing the appeal summarily was deemed a nullity, and the plaintiff was granted an injunction against the respondent from proceeding with duty payment enforcement. The matter was directed to the appropriate appellate authority for proper consideration.</description>
      <category>Case-Laws</category>
      <law>Central Excise</law>
      <pubDate>Fri, 30 Jul 1976 00:00:00 +0530</pubDate>
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