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2005 (3) TMI 156

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..... the assessee, we dispose of this appeal by reviving the appeal no. 1973/87 which had been withdrawn from the Customs Excise and Gold (Control) Appellate Tribunal (CEGAT). The appeal will now be heard by CESAT in the usual course - Decided in favour of assessee. - 3804 of 2000 - - - Dated:- 31-3-2005 - Ruma Pal and Arijit Pasayat, JJ. [Order.]. - In this appeal, the appellant has challen .....

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..... e for the previous period and therefore the pre deposit made by the appellant was not liable to be returned to the appellant. 3. We are of the view that since the appellant had withdrawn the appeal on the basis of what it understood to be a concession by the department of the assessee, we dispose of this appeal by reviving the appeal no. 1973/87 which had been withdrawn from the Customs Excise a .....

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