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    <title>2007 (8) TMI 363 - HIGH COURT OF JUDICATURE AT MADRAS</title>
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    <description>The court dismissed the writ petition filed by a State-owned company (referred to as TANSI) challenging the direction to deposit Rs. 3 lakhs during an appeal process for duty liability. The court emphasized that the CESTAT&#039;s discretion to waive pre-deposit was valid, and the lack of a strong prima facie case did not justify interference under Article 226. Despite considering the directed deposit amount as minimal for TANSI, the court found the writ petition misconceived due to the delay caused by non-compliance. The court directed the disposal of the appeal within three months of the order upon payment of the pre-deposit amount.</description>
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    <pubDate>Wed, 08 Aug 2007 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=48455</link>
      <description>The court dismissed the writ petition filed by a State-owned company (referred to as TANSI) challenging the direction to deposit Rs. 3 lakhs during an appeal process for duty liability. The court emphasized that the CESTAT&#039;s discretion to waive pre-deposit was valid, and the lack of a strong prima facie case did not justify interference under Article 226. Despite considering the directed deposit amount as minimal for TANSI, the court found the writ petition misconceived due to the delay caused by non-compliance. The court directed the disposal of the appeal within three months of the order upon payment of the pre-deposit amount.</description>
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