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2000 (4) TMI 621 - CEGAT, MUMBAIExtract: .......l for non-compliance with the stay orders. His act of denying the opportunities is unsustainable. We set aside the same and remit the proceedings back to the jurisdictional Commissioner (Appeals). In view of the sick condition of the assessees, he is directed to hear their appeals on merits without insisting on pre-deposit of the amounts confirmed.
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