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1999 (9) TMI 476 - CEGAT, MADRASExtract: .......e-deposit of the balance amount of duty and the penalties shall stand waived. Therefore, the impugned order in appeal is set aside and the appeal is remanded to the Collector (Appeals) for decision on merits with a direction that he shall discuss all the points pertaining to limitation raised by the appellant in the light of the documents produced.
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