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1999 (12) TMI 793 - CEGAT, CHENNAIExtract: .......nce of this pre-deposit ordered above before the Commissioner (Appeals) concerned within the time-limit specified above and we also set aside the Orders-in-Appeal impugned and remand the matter to the Commissioner (Appeals) for de novo consideration on merits, after hearing the appellants and without insisting on any further pre-deposit of amounts.
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