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    <title>1993 (3) TMI 366 - CESTAT KOLKATA</title>
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    <description>An appeal to the Tribunal lies only against a final appellate order of the Collector (Appeals) under Section 35A, such as one confirming, modifying, annulling, or remanding the decision under challenge. A direction to deposit duty or penalty issued while deciding a stay application is only an interlocutory order and does not constitute an appealable appellate order. Because the appeal was filed before the Collector (Appeals) passed the final order, it was premature and not maintainable.</description>
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    <pubDate>Mon, 15 Mar 1993 00:00:00 +0530</pubDate>
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      <title>1993 (3) TMI 366 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=187063</link>
      <description>An appeal to the Tribunal lies only against a final appellate order of the Collector (Appeals) under Section 35A, such as one confirming, modifying, annulling, or remanding the decision under challenge. A direction to deposit duty or penalty issued while deciding a stay application is only an interlocutory order and does not constitute an appealable appellate order. Because the appeal was filed before the Collector (Appeals) passed the final order, it was premature and not maintainable.</description>
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      <pubDate>Mon, 15 Mar 1993 00:00:00 +0530</pubDate>
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