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    <title>2006 (1) TMI 154 - HIGH COURT OF JUDICATURE AT ALLAHABAD</title>
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    <description>The High Court directed the Commissioner (Appeals) to promptly decide the appeal without requiring the petitioner to deposit any duty amount during the appeal process. This decision aimed to alleviate the financial burden on the petitioner and ensure a fair resolution of the dispute concerning the assessable value of advertisement expenses and penalty imposition under the Central Excise Act. The Court considered the potential adverse impact on the petitioner&#039;s business and emphasized the need for procedural fairness in addressing the issues raised.</description>
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