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    <title>2017 (8) TMI 1469 - CESTAT CHANDIGARH</title>
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    <description>The Appellate Tribunal CESTAT Chandigarh, in a case concerning the jurisdiction of the Directorate of Revenue Intelligence (DRI) to issue notices before 08.04.2011, referred to a previous Delhi High Court decision. Pending a Supreme Court ruling, the Tribunal remanded the matters to the adjudicating authority following the precedent set in a similar case. This decision emphasizes the importance of resolving jurisdictional issues based on legal precedents and pending higher court decisions, ensuring adherence to legal procedures and upholding established legal frameworks in regulatory matters involving bodies like the DRI.</description>
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