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    <title>2014 (2) TMI 153 - CESTAT NEW DELHI</title>
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    <description>Under the amended appellate procedure, a Revenue appeal against an order of the lower authority required a prior review by a Committee of Commissioners on the legality of that order. As no such review order accompanied the appeals and they were filed only under the Commissioner&#039;s signature, the filing did not satisfy the mandatory statutory requirement. The appeals were therefore held not maintainable and dismissed, leaving the Commissioner (Appeals)&#039; order undisturbed.</description>
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    <pubDate>Thu, 07 Nov 2013 00:00:00 +0530</pubDate>
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      <title>2014 (2) TMI 153 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=243553</link>
      <description>Under the amended appellate procedure, a Revenue appeal against an order of the lower authority required a prior review by a Committee of Commissioners on the legality of that order. As no such review order accompanied the appeals and they were filed only under the Commissioner&#039;s signature, the filing did not satisfy the mandatory statutory requirement. The appeals were therefore held not maintainable and dismissed, leaving the Commissioner (Appeals)&#039; order undisturbed.</description>
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