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    <title>2011 (3) TMI 555 - CESTAT, MUMBAI</title>
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    <description>The High Court remanded a case back to the Tribunal after rejecting Revenue&#039;s appeal against an order exonerating an individual from penalty due to a typographical error in the appeal memo. The Tribunal found the appeal against the company not maintainable as no relief was sought against it. The Tribunal emphasized the significance of proper filing procedures and attention to detail in legal matters, ultimately dismissing both the appeal and the miscellaneous application for lack of merit and diligence.</description>
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      <description>The High Court remanded a case back to the Tribunal after rejecting Revenue&#039;s appeal against an order exonerating an individual from penalty due to a typographical error in the appeal memo. The Tribunal found the appeal against the company not maintainable as no relief was sought against it. The Tribunal emphasized the significance of proper filing procedures and attention to detail in legal matters, ultimately dismissing both the appeal and the miscellaneous application for lack of merit and diligence.</description>
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