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    <title>2007 (8) TMI 207 - CESTAT, KOLKATA</title>
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    <description>The Tribunal ruled in favor of the appellant, declaring the proceeding null and void due to lack of proper notice for initiating proceedings, invalidity of orders passed without notice, and the unsustainability of the proceeding under Section 11A. The Tribunal emphasized that a proceeding which is non est has no legal standing, agreeing with the appellant&#039;s argument that the entire proceeding was void ab initio. Consequently, the orders were quashed based on grave errors of law, and the appellant&#039;s appeal was upheld.</description>
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    <pubDate>Thu, 30 Aug 2007 00:00:00 +0530</pubDate>
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      <title>2007 (8) TMI 207 - CESTAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=3036</link>
      <description>The Tribunal ruled in favor of the appellant, declaring the proceeding null and void due to lack of proper notice for initiating proceedings, invalidity of orders passed without notice, and the unsustainability of the proceeding under Section 11A. The Tribunal emphasized that a proceeding which is non est has no legal standing, agreeing with the appellant&#039;s argument that the entire proceeding was void ab initio. Consequently, the orders were quashed based on grave errors of law, and the appellant&#039;s appeal was upheld.</description>
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      <pubDate>Thu, 30 Aug 2007 00:00:00 +0530</pubDate>
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