1994 (11) TMI 252

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....lant. Shri P.R. Prasad, SDR, for the Respondents. [Order per : S. Kalyanam, Vice President]. - Shri Sampth the learned Counsel for the appellant submits that the issue is with reference to the petitioner's eligibility to the benefit of Notification 175/86, dated 1-3-1986 which has been denied in the impugned order of the learned Collector of Central Excise, Bangalore dated 19-5-1992 on th....

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....e Karnataka High Court has held that the relevant provision is constitutionally valid, the Calcutta High Court has held that the provision is ultra vires under the Constitution. The Allahabad High Court has also taken a similar view taken by the Calcutta High Court. 2.In the facts and circumstances of the case as the Tribunal has done in similar cases, we grant waiver of pre-deposit of balance ....