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2002 (7) TMI 361 - CEGAT, MUMBAIExtract: .......quo s stand communicated to the applicant that he is ldquo contemplating rdquo filing an appeal against the Tribunal rsquo s order cannot be a ground for not accepting the order. Unless operation of the Tribunal rsquo s order is stayed it will have to be given effect to. The Commissioner is therefore directed to return the bank guarantee forthwith.
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