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    <title>2002 (1) TMI 462 - CEGAT, NEW DELHI</title>
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    <description>An appeal against a remand order was held not maintainable where the original adjudication had already been set aside and the matter was sent back for fresh decision. The remand for de novo adjudication did not prevent the assessee from raising all available defences, filing documents, or contesting the demand before the adjudicating authority. In the absence of any shown prejudice from the absence of an express recital on reconsideration of defence pleas, no independent cause survived to challenge the remand. The proceedings were therefore left to continue before the original authority without interference.</description>
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    <pubDate>Wed, 09 Jan 2002 00:00:00 +0530</pubDate>
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      <title>2002 (1) TMI 462 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=101024</link>
      <description>An appeal against a remand order was held not maintainable where the original adjudication had already been set aside and the matter was sent back for fresh decision. The remand for de novo adjudication did not prevent the assessee from raising all available defences, filing documents, or contesting the demand before the adjudicating authority. In the absence of any shown prejudice from the absence of an express recital on reconsideration of defence pleas, no independent cause survived to challenge the remand. The proceedings were therefore left to continue before the original authority without interference.</description>
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      <pubDate>Wed, 09 Jan 2002 00:00:00 +0530</pubDate>
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