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    <title>2010 (10) TMI 204 - CESTAT, AHMEDABAD</title>
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    <description>The appeals filed by the CCE, Vapi against the order-in-appeals passed by the Commissioner (Appeals) were rejected by the Tribunal as they were not maintainable due to procedural errors. Subsequent attempts by the Revenue to file new appeals were also dismissed since there was no retrospective review by the Committee of Commissioners. The Tribunal emphasized that allowing these fresh appeals would amount to impermissible review of the earlier decision. Consequently, the appeals by the Revenue were rejected, and the COD application was disposed of accordingly. Compliance with procedural requirements and limitations on filing fresh appeals after rejections were highlighted in the judgment.</description>
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      <title>2010 (10) TMI 204 - CESTAT, AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=203075</link>
      <description>The appeals filed by the CCE, Vapi against the order-in-appeals passed by the Commissioner (Appeals) were rejected by the Tribunal as they were not maintainable due to procedural errors. Subsequent attempts by the Revenue to file new appeals were also dismissed since there was no retrospective review by the Committee of Commissioners. The Tribunal emphasized that allowing these fresh appeals would amount to impermissible review of the earlier decision. Consequently, the appeals by the Revenue were rejected, and the COD application was disposed of accordingly. Compliance with procedural requirements and limitations on filing fresh appeals after rejections were highlighted in the judgment.</description>
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