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    <title>2000 (9) TMI 533 - CEGAT, MUMBAI</title>
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    <description>A stay application before the CEGAT was considered on the basis of whether any deposit of duty or penalty was required, and none was ordered. The appellant&#039;s absence did not affect that determination. On maintainability, the Tribunal held that the impugned communication from the Assistant Commissioner was not shown to be an order of the Commissioner, as it merely conveyed a direction to inform the appellant of withdrawal of permission. Since the foundational act appealed against was not established as a Commissioner&#039;s order, the Tribunal&#039;s jurisdiction to entertain the appeal on merits was not made out, and the appeal was returned for appropriate recourse.</description>
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    <pubDate>Sat, 02 Sep 2000 00:00:00 +0530</pubDate>
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      <title>2000 (9) TMI 533 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=95727</link>
      <description>A stay application before the CEGAT was considered on the basis of whether any deposit of duty or penalty was required, and none was ordered. The appellant&#039;s absence did not affect that determination. On maintainability, the Tribunal held that the impugned communication from the Assistant Commissioner was not shown to be an order of the Commissioner, as it merely conveyed a direction to inform the appellant of withdrawal of permission. Since the foundational act appealed against was not established as a Commissioner&#039;s order, the Tribunal&#039;s jurisdiction to entertain the appeal on merits was not made out, and the appeal was returned for appropriate recourse.</description>
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