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    <title>2011 (1) TMI 209 - CESTAT,  AHMEDABAD</title>
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    <description>The Tribunal condoned the delay in filing the appeal due to the appellant&#039;s incarceration and allowed the COD application. The Tribunal found that confirming demands jointly and severely on multiple assessees was not in accordance with the law, remanding the matter for de-novo adjudication to determine the liability of each individual separately. The Stay Petitions were allowed unconditionally, setting aside the impugned order for reevaluation. The Tribunal instructed the Commissioner to reexamine the case ensuring a fair and separate determination of the liabilities of the parties involved.</description>
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    <pubDate>Mon, 24 Jan 2011 00:00:00 +0530</pubDate>
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      <title>2011 (1) TMI 209 - CESTAT,  AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=203480</link>
      <description>The Tribunal condoned the delay in filing the appeal due to the appellant&#039;s incarceration and allowed the COD application. The Tribunal found that confirming demands jointly and severely on multiple assessees was not in accordance with the law, remanding the matter for de-novo adjudication to determine the liability of each individual separately. The Stay Petitions were allowed unconditionally, setting aside the impugned order for reevaluation. The Tribunal instructed the Commissioner to reexamine the case ensuring a fair and separate determination of the liabilities of the parties involved.</description>
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