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    <title>2007 (5) TMI 449 - CESTAT, MUMBAI</title>
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    <description>An adjudicating authority must comply with a Tribunal&#039;s remand order unless it has been stayed or set aside, because judicial discipline requires obedience to subsisting appellate directions. Mere pendency of the Revenue&#039;s challenge before the High Court does not suspend the binding force of the remand or justify keeping the matter pending. The authority was therefore right to proceed with final adjudication in accordance with the Tribunal&#039;s directions, and the contention that the proceedings should have been deferred was rejected.</description>
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      <title>2007 (5) TMI 449 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=121748</link>
      <description>An adjudicating authority must comply with a Tribunal&#039;s remand order unless it has been stayed or set aside, because judicial discipline requires obedience to subsisting appellate directions. Mere pendency of the Revenue&#039;s challenge before the High Court does not suspend the binding force of the remand or justify keeping the matter pending. The authority was therefore right to proceed with final adjudication in accordance with the Tribunal&#039;s directions, and the contention that the proceedings should have been deferred was rejected.</description>
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      <pubDate>Wed, 23 May 2007 00:00:00 +0530</pubDate>
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