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    <title>2003 (8) TMI 428 - CESTAT, KOLKATA</title>
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    <description>Inconsistent disposal of appeals involving the same assessee and the same issue justified fresh appellate consideration, because two connected appeals had been allowed while a third was rejected without the earlier allowance orders being challenged by the Revenue. The inconsistency in approach required the appellate authority to examine the matter again in light of its own earlier orders. The impugned order was therefore set aside and the matter remanded to the Commissioner (Appeals) for fresh orders.</description>
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      <title>2003 (8) TMI 428 - CESTAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=109980</link>
      <description>Inconsistent disposal of appeals involving the same assessee and the same issue justified fresh appellate consideration, because two connected appeals had been allowed while a third was rejected without the earlier allowance orders being challenged by the Revenue. The inconsistency in approach required the appellate authority to examine the matter again in light of its own earlier orders. The impugned order was therefore set aside and the matter remanded to the Commissioner (Appeals) for fresh orders.</description>
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