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1988 (7) TMI 289 - CEGAT, BOMBAYExtract: .......ingly we remand the matter to the Collector (Appeals). He shall also consider the applicants rsquo application for dispensation with the prior deposit of the penalty. He shall give adequate opportunity to the appellants herein. 7. Since we have disposed of the appeal, the stay application does not survive for consideration and the same is rejected.
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