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1998 (12) TMI 188 - CEGAT, MUMBAIExtract: .......a facie we are of the view that the appellant has made out a case. However, to safeguard the revenue, we direct the appellant to freeze a sum of Rs. 10.00 Lakhs in their RG 23A or RG 23C account within one month from today. On such a freezing as indicated above there shall be waiver of pre-deposit and stay of its recovery. Compliance on 28-12-1998.
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