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The High Court of Judicature at Madras set aside the order of the Customs, Excise and Gold (Control) Appellate Tribunal due to non-application of mind. The petitioner had complied with the order dated 23-11-1995 by depositing Rs. 50,000 on 30-1-1996. The Tribunal was directed to dispose of the appeal on merits according to law.
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