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1999 (10) TMI 62 - SUPREME COURTExtract: .......thority. The impugned order of the High Court and the appellate authority refusing the prayer for not depositing the amount are set aside. The appellate authority is directed to take up the appeal on merits without insisting upon any deposit to be made by the assessee. The appeal may be heard expeditiously. 3. The appeal is disposed of accordingly.
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