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2013 (10) TMI 1393 - CESTAT MUMBAIExtract: .......smissed the appeals only on the ground that the applicants failed to comply with the conditions of the stay order hence the impugned order is set aside and the matter is remanded to the Commissioner (Appeals) to decide on merits, without asking for any pre-deposit, and after affording an opportunity of hearing to the appellants. (Dictated in Court)
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