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    <title>2009 (11) TMI 726 - CESTAT KOLKATA</title>
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    <description>The Tribunal dismissed the Appeals filed by the Appellants, as they were not considered aggrieved parties when the Commissioner (Appeals) set aside the adjudication order without remanding the matter to the adjudicating Authority. The Appellants argued against the acceptance of the review application, emphasizing that the Commissioner (Appeals) should have directly addressed the issues raised. However, the Tribunal upheld the decision, noting that fresh evidence emerged during the investigation, justifying the review application acceptance and the issuance of fresh show cause notices to the Appellants.</description>
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      <title>2009 (11) TMI 726 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=153483</link>
      <description>The Tribunal dismissed the Appeals filed by the Appellants, as they were not considered aggrieved parties when the Commissioner (Appeals) set aside the adjudication order without remanding the matter to the adjudicating Authority. The Appellants argued against the acceptance of the review application, emphasizing that the Commissioner (Appeals) should have directly addressed the issues raised. However, the Tribunal upheld the decision, noting that fresh evidence emerged during the investigation, justifying the review application acceptance and the issuance of fresh show cause notices to the Appellants.</description>
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