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2013 (7) TMI 946 - CESTAT MUMBAIExtract: .......t Business Auxiliary Services. In view of the above, we are of the view that the matter has to go back to the lower appellate authority for reconsideration of the entire issue on merits without insisting on any pre-deposit. 4. Thus, the appeal is allowed by way of remand. Stay application is also disposed of. (Dictated and pronounced in Court)
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