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2001 (1) TMI 444 - CEGAT, BANGALOREExtract: .......ation with reference to the pre-deposit filed by the party. Accordingly, we are remanding the matter to the Jurisdictional Commissioner (Appeals) to decide the issue with reference to the modification and to pass an appropriate order in accordance with law on providing an opportunity to the party. Thus, the matter is disposed of in the above terms.
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