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    <title>1998 (3) TMI 361 - CEGAT, NEW DELHI</title>
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    <description>An appellate authority&#039;s observations on modifying the classification list and the earliest date for claiming exemption did not amount to a final adjudication. Because there was no conclusive order determining the issue against the assessee, the revenue had no proper basis to maintain its appeal. The document states that the appeal was therefore not sustainable and was rejected, leaving the assessee&#039;s position undisturbed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=88796</link>
      <description>An appellate authority&#039;s observations on modifying the classification list and the earliest date for claiming exemption did not amount to a final adjudication. Because there was no conclusive order determining the issue against the assessee, the revenue had no proper basis to maintain its appeal. The document states that the appeal was therefore not sustainable and was rejected, leaving the assessee&#039;s position undisturbed.</description>
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