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    <description>The High Court modified the Customs, Excise and Service Tax Appellate Tribunal&#039;s order, granting waiver of Rs. 20 lakhs balance amount for pre-deposit due to the petitioner&#039;s factory closure and financial constraints. The Court directed the Tribunal to hear the appeal on merits within four months, considering the petitioner&#039;s circumstances and ensuring justice without imposing undue financial burden. The judgment emphasizes the Court&#039;s role in addressing individual hardships and upholding fairness in legal proceedings.</description>
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