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    <title>2006 (3) TMI 423 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Commissioner&#039;s decision that the appeal did not lie under Section 35 was set aside, and the appeal was directed to be restored to the file of the Commissioner (Appeals) for a fresh decision in accordance with the law and the judgment provided. The judgment emphasized the significance of addressing all claims made by the appellant, particularly regarding interest under Section 11BB of the Central Excise Act, 1944, as failure to do so can lead to a flawed and appealable order, enabling the appellant to contest the decision and request proper consideration of their claims.</description>
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      <link>https://www.taxtmi.com/caselaws?id=117751</link>
      <description>The Appellate Commissioner&#039;s decision that the appeal did not lie under Section 35 was set aside, and the appeal was directed to be restored to the file of the Commissioner (Appeals) for a fresh decision in accordance with the law and the judgment provided. The judgment emphasized the significance of addressing all claims made by the appellant, particularly regarding interest under Section 11BB of the Central Excise Act, 1944, as failure to do so can lead to a flawed and appealable order, enabling the appellant to contest the decision and request proper consideration of their claims.</description>
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