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    <title>1998 (9) TMI 219 - CEGAT, NEW DELHI</title>
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    <description>A provisional assessment direction pending production of a permanent SSI registration certificate does not amount to a final adjudication of exemption entitlement. Because the communication remained conditional and capable of modification on fulfilment of the stated requirement, it was not an appealable final order. The Commissioner (Appeals) therefore lacked a valid basis to interfere with that communication, and the appellate order was legally infirm.</description>
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      <link>https://www.taxtmi.com/caselaws?id=89593</link>
      <description>A provisional assessment direction pending production of a permanent SSI registration certificate does not amount to a final adjudication of exemption entitlement. Because the communication remained conditional and capable of modification on fulfilment of the stated requirement, it was not an appealable final order. The Commissioner (Appeals) therefore lacked a valid basis to interfere with that communication, and the appellate order was legally infirm.</description>
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