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2011 (3) TMI 800 - GUJARAT HIGH COURTWaiver of pre deposit - notification dated 31-7-2001 - whether the petitioner’s investments in its industrial undertaking after 31-12-2005 would qualify for exemption by virtue of Notification dated 31-7-2001 is a debatable question - the petitioner has not maintained separate accounts and therefore it is not possible to segregate benefits of exemption notification on investments of the petitioner pre and past 31-7-2005, such exemption benefits in the present case have been denied in entirety - Considering the totality of the facts and circumstances of the case, we reduce the pre-deposit requirement to Rs. 25 Lacs - petition is disposed of
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