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2001 (11) TMI 1012 - CESTAT MUMBAIExtract: .......t predeposit of ₹ 60,000/- as sufficient for the purpose of the Stay Application, set aside the impugned order and remand the case to the Commissioner (Appeals) for a fresh decision. On the merits of the case after extending a reasonable (SIC) to the Appellants of being heard and explaining its case. 4. The appeal is, thus, allowed by remand.
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