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    <title>2000 (11) TMI 861 - CEGAT, MUMBAI</title>
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    <description>A reference cannot be based on an order disposing of a rectification application; it must arise from the Tribunal&#039;s order on appeal. The Tribunal also held that a question is not referable where it does not arise from the impugned order, even if another Bench decided a different exemption issue involving similar goods. Because the earlier Delhi Bench case concerned a different classification question from the one before the Mumbai Bench, it had no bearing on the reference sought. The application therefore failed in limine for want of a referable question from the order under challenge.</description>
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      <link>https://www.taxtmi.com/caselaws?id=99291</link>
      <description>A reference cannot be based on an order disposing of a rectification application; it must arise from the Tribunal&#039;s order on appeal. The Tribunal also held that a question is not referable where it does not arise from the impugned order, even if another Bench decided a different exemption issue involving similar goods. Because the earlier Delhi Bench case concerned a different classification question from the one before the Mumbai Bench, it had no bearing on the reference sought. The application therefore failed in limine for want of a referable question from the order under challenge.</description>
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