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1999 (4) TMI 193 - CEGAT, MUMBAIExtract: .......and, building etc. stand confiscated with option for redemption. We permit the assessees to continue using this facility subject to their filing an undertaking/bond before the Commissioner to the effect that they shall not sell, lease or otherwise part with the land, building etc. or any part thereof, until the completion of the appeal proceedings.
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