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    <title>2007 (7) TMI 574 - CESTAT KOLKATA</title>
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    <description>The impugned order was set aside in a case where both the appellant firm and respondent had filed appeals against a lower Appellate Authority&#039;s decision without the Stay Petition being resolved first. The Tribunal remanded the matter to the lower Appellate Authority, instructing it to address the pending Stay Petition before proceeding to decide the appeal on merit, in accordance with Section 35F of the Central Excise Act, 1944, within forty-five days due to significant revenue implications.</description>
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      <link>https://www.taxtmi.com/caselaws?id=129002</link>
      <description>The impugned order was set aside in a case where both the appellant firm and respondent had filed appeals against a lower Appellate Authority&#039;s decision without the Stay Petition being resolved first. The Tribunal remanded the matter to the lower Appellate Authority, instructing it to address the pending Stay Petition before proceeding to decide the appeal on merit, in accordance with Section 35F of the Central Excise Act, 1944, within forty-five days due to significant revenue implications.</description>
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