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1999 (8) TMI 424 - CEGAT, NEW DELHIExtract: .......petition unconditionally. Since the lower appellate authority has not decided the case on merits, we are remanding the matter to the said authority for re-adjudication on the merits of the issues involved herein, after we set aside the impugned order. No pre-deposit is required to be made before the appeal by the lower appellate authority is heard.
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