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    <title>2015 (10) TMI 2274 - CESTAT NEW DELHI</title>
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    <description>Revenue appeals were held not maintainable where the appeal memoranda contained no specific prayer or identifiable grievance against the respondents, and the Committee of Commissioners had not proposed filing appeals against them. The Tribunal noted that the impugned order had already imposed penalties, so there was no discernible further relief sought and no proper application of mind in instituting the appeals. On that factual basis, the appeals were dismissed as unnecessary and unsustainable.</description>
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      <link>https://www.taxtmi.com/caselaws?id=267000</link>
      <description>Revenue appeals were held not maintainable where the appeal memoranda contained no specific prayer or identifiable grievance against the respondents, and the Committee of Commissioners had not proposed filing appeals against them. The Tribunal noted that the impugned order had already imposed penalties, so there was no discernible further relief sought and no proper application of mind in instituting the appeals. On that factual basis, the appeals were dismissed as unnecessary and unsustainable.</description>
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