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2000 (6) TMI 620 - CEGAT, MUMBAIExtract: .......ity should give a hearing. Therefore, following the same we are setting aside the impugned order passed by the Commissioner (Appeals) made on 8-3-1999 and remanding the matter back to the Commissioner (Appeals) to re-hear the application filed by the assessee under Section 35F for waiver of pre-deposit and decide the case after hearing the parties.
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