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    <title>2002 (1) TMI 635 - CEGAT, MUMBAI</title>
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    <description>A reference application filed by the Revenue did not suspend implementation of the Tribunal&#039;s final order because no stay had been granted; mere pendency of the reference was insufficient to block compliance. The Tribunal therefore required immediate effect to its earlier partial allowance of the appeal, including setting aside the confiscation and penalty. Consequential relief already ordered had to be implemented, so the Commissioner was directed to refund the amount deposited towards interest and to return the bank guarantee duly discharged.</description>
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