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    <title>2004 (4) TMI 357 - CESTAT, KOLKATA</title>
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    <description>The Tribunal dismissed all three Miscellaneous Applications, highlighting its lack of power to enforce final orders and jurisdiction in Income Tax matters. The Tribunal emphasized that without explicit legal provisions, it cannot assume powers to punish for contempt or enforce its orders, citing previous case law. It advised the Department to take action under the Income-tax Act, 1961, regarding the impugned goods.</description>
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    <pubDate>Mon, 19 Apr 2004 00:00:00 +0530</pubDate>
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      <description>The Tribunal dismissed all three Miscellaneous Applications, highlighting its lack of power to enforce final orders and jurisdiction in Income Tax matters. The Tribunal emphasized that without explicit legal provisions, it cannot assume powers to punish for contempt or enforce its orders, citing previous case law. It advised the Department to take action under the Income-tax Act, 1961, regarding the impugned goods.</description>
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