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2001 (3) TMI 45 - GUJARAT HIGH COURTExtract: ....... impugned in the appeal is set aside. As the impugned order is set aside, all the proceedings before the Tribunal shall revive. The Tribunal is directed to dispose of all the proceedings pending before it on merits and in accordance with law after affording reasonable opportunity of being heard to the appellant. There shall be no order as to costs.
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