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2002 (10) TMI 716 - CEGAT, NEW DELHIExtract: .......not impressed with this part of the order of the Commissioner. Having regard to the totality of the above facts and circumstances, we think that the deposit of over Rs. 45 lakhs lying with the department will serve the purpose of Section 35F in these appeals. The applications are allowed and the appeals are posted for regular hearing to 26-11-2002.
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