2000 (1) TMI 69

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....ed by learned counsel Messrs Mehta and Shah on behalf of the respondents. 2.HGI Industries Ltd. the petitioner before us, has made a grievance that despite the fact that the CEGAT has decided the matter in its favour by the decision dated 13-11-1998, there is insistance by the Commissioner (Appeals) to pay the pre-deposit. As no amount was paid, the appeal has been dismissed. 3.The learned C....