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2005 (3) TMI 183 - CESTAT, CHENNAIExtract: .......ctured out of imported inputs. The appellants have made out a strong prima facie case and need not be required to make any predeposit. Ld. Commissioner (Appeals) should therefore deal with their appeal on its merits without insisting on any predeposit. 5. The impugned order is set aside and this appeal is allowed by remand with the above direction.
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