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    <title>2000 (7) TMI 558 - CEGAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CEGAT, New Delhi held that a Reference application can only be filed before the Tribunal for orders under Section 129B issued before July 1, 1999. Since the final order in this case was made after that date, the Tribunal deemed the Reference application not maintainable and directed the appellants to approach the High Court under Section 130-A for the same. The Tribunal instructed the registry to return the papers to the appellants for submission to the appropriate forum.</description>
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      <title>2000 (7) TMI 558 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=96265</link>
      <description>The Appellate Tribunal CEGAT, New Delhi held that a Reference application can only be filed before the Tribunal for orders under Section 129B issued before July 1, 1999. Since the final order in this case was made after that date, the Tribunal deemed the Reference application not maintainable and directed the appellants to approach the High Court under Section 130-A for the same. The Tribunal instructed the registry to return the papers to the appellants for submission to the appropriate forum.</description>
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