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    <title>2000 (8) TMI 833 - CEGAT, MUMBAI</title>
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    <description>The Appellate Tribunal CEGAT, Mumbai held in 2000 (8) TMI 833 that the Commissioner should be the appellant, not the Deputy Commissioner. Failure to rectify errors may result in dismissal. Case set for 29-9-2000.</description>
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