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    <title>2015 (7) TMI 462 - CESTAT AHMEDABAD</title>
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    <description>The ROM application filed by Revenue challenging an order lacked crucial authorization documentation. Despite presenting the missing order during the hearing, the appeal was dismissed for procedural non-compliance. The argument based on the nomination of the Chief Commissioner and relevant case laws was deemed insufficient as these issues were not raised initially. The Tribunal emphasized that new arguments should have been raised during the main appeal. As a result, the ROM application was dismissed following legal precedents, highlighting the importance of raising all relevant grounds during the main appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=261501</link>
      <description>The ROM application filed by Revenue challenging an order lacked crucial authorization documentation. Despite presenting the missing order during the hearing, the appeal was dismissed for procedural non-compliance. The argument based on the nomination of the Chief Commissioner and relevant case laws was deemed insufficient as these issues were not raised initially. The Tribunal emphasized that new arguments should have been raised during the main appeal. As a result, the ROM application was dismissed following legal precedents, highlighting the importance of raising all relevant grounds during the main appeal.</description>
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