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    <title>2010 (6) TMI 195 - DELHI HIGH COURT</title>
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    <description>The court dismissed the writ petitions, affirming the Settlement Commission&#039;s rejection of the settlement applications. The court held that the case had been adjudicated before the applications were filed, emphasizing that the date of despatch of the order-in-original (31.12.2009) marked the effective adjudication date, not the date of receipt by the petitioners. The court ruled that as the case was no longer pending adjudication when the applications were submitted, the Settlement Commission lacked jurisdiction to entertain them.</description>
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      <title>2010 (6) TMI 195 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=77835</link>
      <description>The court dismissed the writ petitions, affirming the Settlement Commission&#039;s rejection of the settlement applications. The court held that the case had been adjudicated before the applications were filed, emphasizing that the date of despatch of the order-in-original (31.12.2009) marked the effective adjudication date, not the date of receipt by the petitioners. The court ruled that as the case was no longer pending adjudication when the applications were submitted, the Settlement Commission lacked jurisdiction to entertain them.</description>
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