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    <title>2007 (2) TMI 502 - CESTAT,  NEW DELHI</title>
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    <description>The appeal against the order-in-appeal dated 21-9-2004 was rejected by the Tribunal as it was deemed not maintainable under Section 35A of the Central Excise Act. The Tribunal found that the impugned order was against a representation, not an order under Section 35A, and the appellant had not challenged the previous relevant order before the Tribunal. Emphasizing the need to address adjudication orders directly and comply with procedural requirements, the Tribunal clarified the importance of challenging orders under Section 35A for appeal validity.</description>
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      <title>2007 (2) TMI 502 - CESTAT,  NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=121484</link>
      <description>The appeal against the order-in-appeal dated 21-9-2004 was rejected by the Tribunal as it was deemed not maintainable under Section 35A of the Central Excise Act. The Tribunal found that the impugned order was against a representation, not an order under Section 35A, and the appellant had not challenged the previous relevant order before the Tribunal. Emphasizing the need to address adjudication orders directly and comply with procedural requirements, the Tribunal clarified the importance of challenging orders under Section 35A for appeal validity.</description>
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      <pubDate>Tue, 20 Feb 2007 00:00:00 +0530</pubDate>
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