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2002 (5) TMI 433 - CEGAT, MUMBAIExtract: .......f the Tribunal in the case of Yuil Measures (I) Ltd. v. CC, New Delhi 1999 (105) E.L.T. 181 (Tri.) . Therefore, the requirement of pre-deposit of duty does not arise in the present case and hence, we set aside the order of dismissal of the appeals and restore them to their original numbers. 4. emsp The application for restoration is hereby allowed.
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