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    <title>2004 (10) TMI 99 - HIGH COURT OF JUDICATURE AT ALLAHABAD</title>
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    <description>The High Court set aside the Central Excise and Service Tax Appellate Tribunal&#039;s order requiring a deposit for entertaining the appeal, citing failure to address the appeal&#039;s issues and reliance on financial hardship. The Court directed a fresh decision with a hearing for the petitioner, emphasizing the Tribunal&#039;s oversight of established principles from a prior case. The Tribunal was instructed to reexamine the application, provide a hearing for the petitioner, and promptly decide on the matter.</description>
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      <description>The High Court set aside the Central Excise and Service Tax Appellate Tribunal&#039;s order requiring a deposit for entertaining the appeal, citing failure to address the appeal&#039;s issues and reliance on financial hardship. The Court directed a fresh decision with a hearing for the petitioner, emphasizing the Tribunal&#039;s oversight of established principles from a prior case. The Tribunal was instructed to reexamine the application, provide a hearing for the petitioner, and promptly decide on the matter.</description>
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