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    <title>2006 (11) TMI 483 - CESTAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=120683</link>
    <description>Third parties sought impleadment as respondents in a pending CESTAT appeal on the basis that the result might affect their rights and outstanding amounts. The Tribunal held that the appeal was by the person aggrieved by the order setting aside the registration certificate issued in his name, and that the proviso to Rule 12 of the CEGAT Procedure Rules did not permit addition of any other person as respondent in those circumstances. The misc. applications were therefore treated as misdirected and not maintainable, and the applicants were left to pursue any other remedies available to them.</description>
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    <pubDate>Tue, 28 Nov 2006 00:00:00 +0530</pubDate>
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      <title>2006 (11) TMI 483 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=120683</link>
      <description>Third parties sought impleadment as respondents in a pending CESTAT appeal on the basis that the result might affect their rights and outstanding amounts. The Tribunal held that the appeal was by the person aggrieved by the order setting aside the registration certificate issued in his name, and that the proviso to Rule 12 of the CEGAT Procedure Rules did not permit addition of any other person as respondent in those circumstances. The misc. applications were therefore treated as misdirected and not maintainable, and the applicants were left to pursue any other remedies available to them.</description>
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      <pubDate>Tue, 28 Nov 2006 00:00:00 +0530</pubDate>
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