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    <title>2018 (7) TMI 1128 - CESTAT BANGALORE</title>
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    <description>The Tribunal clarified that the Commissioner&#039;s exercise of revisionary power under Section 84(4) of the Finance Act, 1994 was incorrect, but upheld the impugned order. The Tribunal addressed the discrepancy in its conclusion, ensuring that the final decision only related to Section 84(4) and not future demands. The application for rectification of mistake was disposed of, providing clarity on the issue.</description>
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      <description>The Tribunal clarified that the Commissioner&#039;s exercise of revisionary power under Section 84(4) of the Finance Act, 1994 was incorrect, but upheld the impugned order. The Tribunal addressed the discrepancy in its conclusion, ensuring that the final decision only related to Section 84(4) and not future demands. The application for rectification of mistake was disposed of, providing clarity on the issue.</description>
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