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    <title>1997 (11) TMI 347 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal held that the Commissioner exceeded jurisdiction by addressing issues not raised in the original order, and the subsequent appeal was improper due to a prior rejection on limitation grounds. The approval of price-lists after the original order was considered valid. The Tribunal found the second appeal time-barred, emphasizing the importance of the original order date for assessing timeliness. Consequently, the impugned Order-in-Appeal was set aside, allowing the appellant&#039;s appeal. The judgment highlighted procedural adherence to timelines and the original order&#039;s significance in subsequent actions and appeals.</description>
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    <pubDate>Thu, 13 Nov 1997 00:00:00 +0530</pubDate>
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      <title>1997 (11) TMI 347 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=91578</link>
      <description>The Tribunal held that the Commissioner exceeded jurisdiction by addressing issues not raised in the original order, and the subsequent appeal was improper due to a prior rejection on limitation grounds. The approval of price-lists after the original order was considered valid. The Tribunal found the second appeal time-barred, emphasizing the importance of the original order date for assessing timeliness. Consequently, the impugned Order-in-Appeal was set aside, allowing the appellant&#039;s appeal. The judgment highlighted procedural adherence to timelines and the original order&#039;s significance in subsequent actions and appeals.</description>
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