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    <title>2014 (11) TMI 463 - CESTAT CHENNAI</title>
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    <description>The Tribunal held that the appeal filed by the Revenue under Section 86 of the Finance Act, 1994, was maintainable despite the absence of a meeting of the Committee of Commissioners. The Tribunal emphasized that the decision to appeal must be reasonable and fair, and procedural defects are curable, especially in the absence of specific guidelines. The Tribunal overruled the preliminary objection raised by the respondent&#039;s Senior Advocate, disposing of miscellaneous applications and scheduling a hearing for the stay application.</description>
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      <description>The Tribunal held that the appeal filed by the Revenue under Section 86 of the Finance Act, 1994, was maintainable despite the absence of a meeting of the Committee of Commissioners. The Tribunal emphasized that the decision to appeal must be reasonable and fair, and procedural defects are curable, especially in the absence of specific guidelines. The Tribunal overruled the preliminary objection raised by the respondent&#039;s Senior Advocate, disposing of miscellaneous applications and scheduling a hearing for the stay application.</description>
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      <pubDate>Fri, 26 Sep 2014 00:00:00 +0530</pubDate>
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