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    <title>2004 (6) TMI 405 - CESTAT, MUMBAI</title>
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    <description>An open remand directing re-adjudication by the Original Authority made the appeals premature because there was no final adjudication for Tribunal scrutiny, so the appeals were not maintainable at that stage. The Tribunal also noted ambiguity in the Commissioner (Appeals)&#039; common remand order and held that the appellants should first seek a clarificatory order to determine whether the remand applied to them; only then could an appeal arise if the clarification was adverse. Because the main appeals were premature, the stay applications were disposed of as well.</description>
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    <pubDate>Fri, 11 Jun 2004 00:00:00 +0530</pubDate>
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      <title>2004 (6) TMI 405 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=112137</link>
      <description>An open remand directing re-adjudication by the Original Authority made the appeals premature because there was no final adjudication for Tribunal scrutiny, so the appeals were not maintainable at that stage. The Tribunal also noted ambiguity in the Commissioner (Appeals)&#039; common remand order and held that the appellants should first seek a clarificatory order to determine whether the remand applied to them; only then could an appeal arise if the clarification was adverse. Because the main appeals were premature, the stay applications were disposed of as well.</description>
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      <pubDate>Fri, 11 Jun 2004 00:00:00 +0530</pubDate>
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