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    <title>1999 (3) TMI 265 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=91759</link>
    <description>Where a Commissioner (Appeals) order has modified the original demand, a stay application is premature unless the modified demand is first quantified. The Tribunal noted that neither side produced a quantified figure despite opportunity, and that the appellant could have filed its own quantification subject to challenge at hearing. It also reiterated that the Commissioner (Appeals) order remains operative until stayed or modified by the Tribunal, so the Department remains bound by it. On that basis, the stay applications were dismissed as premature, with liberty to reapply once quantification is available.</description>
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    <pubDate>Tue, 30 Mar 1999 00:00:00 +0530</pubDate>
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      <title>1999 (3) TMI 265 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=91759</link>
      <description>Where a Commissioner (Appeals) order has modified the original demand, a stay application is premature unless the modified demand is first quantified. The Tribunal noted that neither side produced a quantified figure despite opportunity, and that the appellant could have filed its own quantification subject to challenge at hearing. It also reiterated that the Commissioner (Appeals) order remains operative until stayed or modified by the Tribunal, so the Department remains bound by it. On that basis, the stay applications were dismissed as premature, with liberty to reapply once quantification is available.</description>
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      <pubDate>Tue, 30 Mar 1999 00:00:00 +0530</pubDate>
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