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    <title>2007 (1) TMI 192 - HIGH COURT OF PUNJAB &amp; HARYANA AT CHANDIGARH</title>
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    <description>The Division Bench set aside the Customs, Excise and Service Tax Appellate Tribunal&#039;s order and remanded the case for reconsideration of the waiver application. Despite being directed to deposit the determined amount, the assessee&#039;s appeal was dismissed for non-compliance with Section 35F of the Central Excise Act. The High Court upheld the Tribunal&#039;s decision, emphasizing the lack of financial incapacity or valid excuse for non-compliance, ultimately leading to the dismissal of the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=48092</link>
      <description>The Division Bench set aside the Customs, Excise and Service Tax Appellate Tribunal&#039;s order and remanded the case for reconsideration of the waiver application. Despite being directed to deposit the determined amount, the assessee&#039;s appeal was dismissed for non-compliance with Section 35F of the Central Excise Act. The High Court upheld the Tribunal&#039;s decision, emphasizing the lack of financial incapacity or valid excuse for non-compliance, ultimately leading to the dismissal of the appeal.</description>
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