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2023 (4) TMI 50 - ALLAHABAD HIGH COURTMaintainability of appeal - non-deposit of pre-deposit - Section 35F of CEA - HELD THAT:- Appeal admitted on following questions of law: (1) Whether the Hon'ble Tribunal is justified in insisting on mandatory pre-deposit when nothing was left with the appellant. All the assets and immovable properties have been auctioned and the factory was under the orders of Liquidation? (2) Whether the Hon'ble Tribunal is justified in keeping an honest assessee and dishonest assessee on the same footing?
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