https://www.taxtmi.com/caselaws?id=665 The Tribunal ruled in favor of the appellant, setting aside the order-in-appeal. It emphasized the importance of following statutory provisions for appeals and rectifications, stating that Section 74 could not be used to bypass the appeal process under Section 85. The decision highlighted the significance of proper assessment procedures and adherence to legal frameworks in tax matters. en-us Tue, 29 Nov 2005 00:00:00 +0530 Sun, 13 Apr 2008 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=665 The Tribunal ruled in favor of the appellant, setting aside the order-in-appeal. It emphasized the importance of following statutory provisions for appeals and rectifications, stating that Section 74 could not be used to bypass the appeal process under Section 85. The decision highlighted the significance of proper assessment procedures and adherence to legal frameworks in tax matters. Case-Laws Service Tax Tue, 29 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=665