1994 (5) TMI 31

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..... y the petitioner. By this order, the application for exempting the petitioner from depositing the duty levied before filing of the appeal was dismissed. 2. After hearing the learned counsel for the parties and going through the pleadings as contained in the writ petition and the written statement, we are of the view that the impugned order is liable to be quashed as the provisions of Section 35F .....

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..... Appellate Tribunal, may dispense with such deposit subject to such conditions as he or it may deem fit to impose so as to safeguard the interests of revenue." 3. It was incumbent upon the Tribunal while disposing of the application filed alongwith the appeal to find out as to whether the deposit of duty demanded or penalty levied would cause undue hardship to the appellant (present petitioner). T .....

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