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    <title>2004 (9) TMI 133 - HIGH COURT OF JUDICATURE AT ALLAHABAD</title>
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    <description>The High Court allowed the writ petition filed under Article 226, challenging the Customs, Excise &amp;amp; Service Tax Appellate Tribunal&#039;s order confirming a Central Excise duty demand. The Court set aside the Tribunal&#039;s decision on waiver of pre-deposit, citing the misreading of the petitioner&#039;s financial position and failure to consider established legal principles for granting waivers. The Tribunal was directed to reconsider the waiver application in accordance with the correct legal standards, emphasizing the importance of proper application of law in such cases.</description>
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    <pubDate>Fri, 17 Sep 2004 00:00:00 +0530</pubDate>
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      <description>The High Court allowed the writ petition filed under Article 226, challenging the Customs, Excise &amp;amp; Service Tax Appellate Tribunal&#039;s order confirming a Central Excise duty demand. The Court set aside the Tribunal&#039;s decision on waiver of pre-deposit, citing the misreading of the petitioner&#039;s financial position and failure to consider established legal principles for granting waivers. The Tribunal was directed to reconsider the waiver application in accordance with the correct legal standards, emphasizing the importance of proper application of law in such cases.</description>
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