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    <title>2006 (9) TMI 460 - CESTAT, MUMBAI</title>
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    <description>An earlier remand order was recalled because it rested on an incorrect factual premise that the revenue had not appealed the original order. The Tribunal found that revenue appeals were in fact pending, so the remand had been made on a misstatement of fact by the assessee. On that basis, the Tribunal set aside the prior remand, directed that the matter be listed and disposed of together with the pending revenue appeals, and disposed of the review application accordingly.</description>
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      <title>2006 (9) TMI 460 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=122089</link>
      <description>An earlier remand order was recalled because it rested on an incorrect factual premise that the revenue had not appealed the original order. The Tribunal found that revenue appeals were in fact pending, so the remand had been made on a misstatement of fact by the assessee. On that basis, the Tribunal set aside the prior remand, directed that the matter be listed and disposed of together with the pending revenue appeals, and disposed of the review application accordingly.</description>
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