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    <title>2003 (11) TMI 110 - HIGH COURT OF GUJARAT AT AHMEDABAD</title>
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    <description>The High Court reduced the pre-deposit amount required under Section 35F of the Central Excise Act, 1944, from Rs. 50 lakhs to Rs. 10 lakhs, which the petitioner had already paid. The Court assured the petitioner of a fair hearing by the Commissioner (Appeals) and emphasized impartial decision-making without influence from past rejections. The judgment aimed to alleviate undue financial burden on the petitioner and ensure a fair consideration of the appeal.</description>
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      <description>The High Court reduced the pre-deposit amount required under Section 35F of the Central Excise Act, 1944, from Rs. 50 lakhs to Rs. 10 lakhs, which the petitioner had already paid. The Court assured the petitioner of a fair hearing by the Commissioner (Appeals) and emphasized impartial decision-making without influence from past rejections. The judgment aimed to alleviate undue financial burden on the petitioner and ensure a fair consideration of the appeal.</description>
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