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2008 (7) TMI 174 - HC - CustomsTribunal imposed condition of pre-deposit of fifty percent of the differential duty while remanding the matter, for setting aside the OIO held that tribunal is not empowered to impose such a condition tribunal, a creation of statute, is to perform its function in accordance with power conferred on it held that liability of assessee to pay duty merged with ultimate order of setting aside of duty moreover, appellant cannot be thrown away on ground of alternate remedy
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