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2008 (2) TMI 438 - HIGH COURT OF GUJARAT AT AHMEDABADCondonation of delay - Predeposit - Held that:- The matters are required to be remitted back to the Commissioner (Appeals) for deciding the appeals on merits in view of compliance by the petitioner with the direction for pre-deposit of 90% of the duty amount, no further discussion is warranted as regards the delay in filing the appeals before the Tribunal.
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