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    <title>1999 (10) TMI 324 - CEGAT, NEW DELHI</title>
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    <description>The appeal against the Commissioner (Appeals) order dismissing the appeal for non-compliance with Section 35-F provisions was deemed legally untenable by the Tribunal. Emphasizing the mandatory nature of Section 35F, the Tribunal highlighted that failure to deposit duty or penalty renders the appeal non-maintainable. The Tribunal clarified that orders under Section 35F are non-appealable and reiterated the necessity of complying with the specified requirements for appeal validity. Consequently, the Tribunal dismissed the appeal and the stay application, concluding that the order was not legally maintainable under Section 35B.</description>
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    <pubDate>Mon, 25 Oct 1999 00:00:00 +0530</pubDate>
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      <title>1999 (10) TMI 324 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=92776</link>
      <description>The appeal against the Commissioner (Appeals) order dismissing the appeal for non-compliance with Section 35-F provisions was deemed legally untenable by the Tribunal. Emphasizing the mandatory nature of Section 35F, the Tribunal highlighted that failure to deposit duty or penalty renders the appeal non-maintainable. The Tribunal clarified that orders under Section 35F are non-appealable and reiterated the necessity of complying with the specified requirements for appeal validity. Consequently, the Tribunal dismissed the appeal and the stay application, concluding that the order was not legally maintainable under Section 35B.</description>
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      <pubDate>Mon, 25 Oct 1999 00:00:00 +0530</pubDate>
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