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    <title>2014 (10) TMI 683 - CESTAT BANGALORE</title>
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    <description>The tribunal found that neither Shri D. Rajesh nor Shri C.K. Satish could be classified as Real Estate Agents due to insufficient evidence of their roles in the land sale transactions. As a result, the tribunal waived the pre-deposit requirement and granted a stay against recovery during the appeal proceedings.</description>
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