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    <title>2012 (2) TMI 368 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal held that the Revisional Authority lacked jurisdiction under Section 84 of the Finance Act while the appeal was pending before the Commissioner, citing relevant case law. The notice issued during the appeal proceedings was deemed invalid, and a waiver of pre-deposit was granted to facilitate issue resolution before the Commissioner, ensuring fairness and avoiding financial burden on the appellant.</description>
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      <description>The Tribunal held that the Revisional Authority lacked jurisdiction under Section 84 of the Finance Act while the appeal was pending before the Commissioner, citing relevant case law. The notice issued during the appeal proceedings was deemed invalid, and a waiver of pre-deposit was granted to facilitate issue resolution before the Commissioner, ensuring fairness and avoiding financial burden on the appellant.</description>
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