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2000 (7) TMI 336 - CEGAT, NEW DELHIExtract: .......e reopened. It will be only the question of predeposit of duty that will be open for decision of the lower appellate authority. 7. emsp The Commissioner (Appeals) shall dispose of appeals before him by way of speaking orders on merits affording similar opportunity of hearing to the party, subject, of course, to the results of the stay applications.
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