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    <title>2018 (3) TMI 825 - CESTAT, ALLAHABAD</title>
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    <description>The Revenue&#039;s challenge to the Commissioner (Appeals)&#039; order was rendered unsustainable once the High Court dismissed the reference application relating to the earlier final order. The Tribunal noted that the Revenue&#039;s appeal rested on the existence of that pending reference, and when that basis ceased to survive, no legal infirmity remained in the impugned order. On that footing, the Tribunal found the appeal to be without merit and dismissed it.</description>
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      <description>The Revenue&#039;s challenge to the Commissioner (Appeals)&#039; order was rendered unsustainable once the High Court dismissed the reference application relating to the earlier final order. The Tribunal noted that the Revenue&#039;s appeal rested on the existence of that pending reference, and when that basis ceased to survive, no legal infirmity remained in the impugned order. On that footing, the Tribunal found the appeal to be without merit and dismissed it.</description>
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