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1987 (8) TMI 261 - CEGAT, BOMBAYExtract: .......fore the Central Government. It was the revision application that had been transferred to lsquo the Tribunal (though they have to be heard as appeals) and, therefore, we made an observation that question of pre-deposit would not arise in the proceedings. The above observation has nothing to do with the merits of the appeals filed by the appellants.
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