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    <description>Dismissal of an appeal solely for non-compliance with the pre-deposit requirement was set aside where the appellant had already deposited 10% of the duty confirmed and the dispute arose during a period of conflicting views on a sub-contractor&#039;s tax liability when the main contractor had paid tax. The matter was remitted to the Commissioner (Appeals) so the appeal could be decided on merits rather than rejected only on the procedural default.</description>
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