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    <title>2009 (12) TMI 545 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal remanded the case back to the Commissioner (Appeals) to hear the appeal on its merits without requiring a pre-deposit, as the Appellant had a prima facie case deserving a hearing despite the initial dismissal due to lack of pre-deposit. The Tribunal recognized the Appellant&#039;s lack of legal awareness and disposed of both the stay petition and the appeal, directing the Commissioner (Appeals) to proceed without emphasizing any pre-deposit requirement.</description>
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      <description>The Tribunal remanded the case back to the Commissioner (Appeals) to hear the appeal on its merits without requiring a pre-deposit, as the Appellant had a prima facie case deserving a hearing despite the initial dismissal due to lack of pre-deposit. The Tribunal recognized the Appellant&#039;s lack of legal awareness and disposed of both the stay petition and the appeal, directing the Commissioner (Appeals) to proceed without emphasizing any pre-deposit requirement.</description>
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