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    <title>2010 (7) TMI 337 - CESTAT, CHENNAI</title>
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    <description>The Additional Commissioner confirmed a demand against the assessees, leading to an appeal before the Commissioner (Appeals) with a waiver application under Section 35F. The Commissioner (Appeals) set aside part of the demand, prompting a Revenue appeal. However, the initial appeal was disposed of without addressing the Section 35F application, necessitating a remittal for proper consideration. The subsequent appeal by the Revenue against the setting aside of the demand also resulted in a remand for further review.</description>
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      <description>The Additional Commissioner confirmed a demand against the assessees, leading to an appeal before the Commissioner (Appeals) with a waiver application under Section 35F. The Commissioner (Appeals) set aside part of the demand, prompting a Revenue appeal. However, the initial appeal was disposed of without addressing the Section 35F application, necessitating a remittal for proper consideration. The subsequent appeal by the Revenue against the setting aside of the demand also resulted in a remand for further review.</description>
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