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2003 (9) TMI 196 - CESTAT, BANGALOREExtract: .......admitted that the appellant had posted the communication addressed to Assistant Commissioner giving his undertaking on 1-4-2000. Under these circumstances, it has to be taken that the appellant has satisfied the condition provided in the notification. We, therefore, set aside the demand in respect of Rs. 35,128/-and allow the appeal to that extent.
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