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    <title>2000 (7) TMI 414 - CEGAT, MUMBAI</title>
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    <description>The appeal was allowed by Appellate Tribunal CEGAT, Mumbai, setting aside the Commissioner (Appeals) decision due to failure to deposit duty for proof of exports. The Tribunal held that the exporter, as per the bond to the Maritime Commissioner, was responsible, citing Circular No. 87/87/94. The Tribunal found a strong prima facie case and directed the Commissioner (Appeals) to decide the appeal without requiring any deposit.</description>
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      <description>The appeal was allowed by Appellate Tribunal CEGAT, Mumbai, setting aside the Commissioner (Appeals) decision due to failure to deposit duty for proof of exports. The Tribunal held that the exporter, as per the bond to the Maritime Commissioner, was responsible, citing Circular No. 87/87/94. The Tribunal found a strong prima facie case and directed the Commissioner (Appeals) to decide the appeal without requiring any deposit.</description>
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