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    <title>Withdrawal of cases pending before HC/CESTAT on the basis of earlier Supreme Court&#039;s decision on the identical matters</title>
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      <description>Instruction requires zonal Committees of Principal Chief Commissioners/Chief Commissioners to review appeals in High Courts and the Appellate Tribunal and, where appeals are covered by an accepted higher court precedent, direct Commissioners to apply for withdrawal; exclusions apply where multiple issues exist or substantial questions of law remain undecided. Monthly reports on reviews and withdrawals must be submitted to the Board and the instruction is effective immediately.</description>
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