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2003 (10) TMI 534 - CESTAT, MUMBAIExtract: .......n pre-deposit. We, therefore, set aside the order impugned and direct the Commissioner (Appeals) to dispose of the appeals on merits without insisting on pre-deposit. The Commissioner (Appeals) will pass orders within a period of three months from the date of receipt of the copy of this order. 3. emsp The appeals stand disposed of by way of remand.
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