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2000 (3) TMI 292 - CEGAT, MUMBAIExtract: .......ioner shall give the appellant reasonable opportunity of being heard and dispose of the appeal within three months from the receipt of this order. 11. emsp This being the position, the appeals are allowed, and the impugned orders set aside. The Commissioner (Appeals) shall dispose of the appeal before him on merits without insisting on any deposit.
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