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2000 (3) TMI 286 - CEGAT, NEW DELHIExtract: ....... will take back the appeal filed by the appellant, hear him on merits and pass appropriate orders on merits of the appeal after affording him reasonable opportunity of being heard in the matter. In case the deposit is not made, as stated above, this appeal will stand dismissed and the Order-in-Appeal passed by the Commissioner will stand confirmed.
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