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    <title>2013 (11) TMI 1624 - CESTAT KOLKATA</title>
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    <description>The Tribunal directed the applicants to deposit 25% of the dues adjudged against each appeal within eight weeks, with the remaining dues waived and recovery stayed during the appeal&#039;s pendency. This decision was based on the finding that the applicants failed to provide contrary evidence on the assessable value issue, and previous remand orders had considered all legal issues raised by the applicants. The Tribunal held that introducing new issues in the third round of litigation would exceed the scope of the remand orders, balancing the financial hardship expressed by the applicants with the interests of Revenue.</description>
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      <title>2013 (11) TMI 1624 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=179143</link>
      <description>The Tribunal directed the applicants to deposit 25% of the dues adjudged against each appeal within eight weeks, with the remaining dues waived and recovery stayed during the appeal&#039;s pendency. This decision was based on the finding that the applicants failed to provide contrary evidence on the assessable value issue, and previous remand orders had considered all legal issues raised by the applicants. The Tribunal held that introducing new issues in the third round of litigation would exceed the scope of the remand orders, balancing the financial hardship expressed by the applicants with the interests of Revenue.</description>
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