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    <title>1991 (10) TMI 162 - CEGAT, NEW DELHI</title>
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    <description>Rule 40 permits the Tribunal to control departmental authorities in matters arising from its functions, and Rule 41 allows directions necessary to give effect to its orders, prevent abuse of process, or secure the ends of justice. After remanding the earlier appeals for de novo adjudication in accordance with law, the Tribunal recognised that it has inherent and ancillary powers in suitable cases. It nevertheless found that the facts did not justify intervention at this stage and declined to issue directions restraining the impugned notice or the re-adjudication proceedings. The cited Calcutta High Court ruling was distinguished on facts.</description>
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    <pubDate>Tue, 22 Oct 1991 00:00:00 +0530</pubDate>
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      <title>1991 (10) TMI 162 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=82434</link>
      <description>Rule 40 permits the Tribunal to control departmental authorities in matters arising from its functions, and Rule 41 allows directions necessary to give effect to its orders, prevent abuse of process, or secure the ends of justice. After remanding the earlier appeals for de novo adjudication in accordance with law, the Tribunal recognised that it has inherent and ancillary powers in suitable cases. It nevertheless found that the facts did not justify intervention at this stage and declined to issue directions restraining the impugned notice or the re-adjudication proceedings. The cited Calcutta High Court ruling was distinguished on facts.</description>
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