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    <title>2012 (11) TMI 1074 - DELHI HIGH COURT</title>
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    <description>The Delhi High Court noted that the writ petition challenged the maintainability of the appeal before the CESTAT and the validity of a review under Section 86(2) of the Finance Act, 1994, including the competence of the committee of Chief Commissioners and the jurisdiction of the authority making the order. The Court indicated that these jurisdictional and maintainability objections could be raised as preliminary issues before the CESTAT, with supporting affidavit and documents, and left the rival contentions to be examined by that forum. No final adjudication on the merits of the challenge was made at the writ stage.</description>
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    <pubDate>Fri, 02 Nov 2012 00:00:00 +0530</pubDate>
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      <title>2012 (11) TMI 1074 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=171994</link>
      <description>The Delhi High Court noted that the writ petition challenged the maintainability of the appeal before the CESTAT and the validity of a review under Section 86(2) of the Finance Act, 1994, including the competence of the committee of Chief Commissioners and the jurisdiction of the authority making the order. The Court indicated that these jurisdictional and maintainability objections could be raised as preliminary issues before the CESTAT, with supporting affidavit and documents, and left the rival contentions to be examined by that forum. No final adjudication on the merits of the challenge was made at the writ stage.</description>
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      <pubDate>Fri, 02 Nov 2012 00:00:00 +0530</pubDate>
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