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    <description>The Appellate Tribunal CESTAT, Ahmedabad, granted relief to the appellants by remanding the appeals to the Commissioner (Appeals) for a decision on merits without the need for additional deposits. The judgment emphasized the importance of complying with pre-deposit orders and the necessity for the first appellate authority to address the case&#039;s merits before the Tribunal can intervene.</description>
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      <description>The Appellate Tribunal CESTAT, Ahmedabad, granted relief to the appellants by remanding the appeals to the Commissioner (Appeals) for a decision on merits without the need for additional deposits. The judgment emphasized the importance of complying with pre-deposit orders and the necessity for the first appellate authority to address the case&#039;s merits before the Tribunal can intervene.</description>
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