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    <title>2018 (12) TMI 359 - CESTAT CHANDIGARH</title>
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    <description>The Appellate Tribunal CESTAT CHANDIGARH dismissed the Revenue&#039;s application for rectification of mistake in its order, which alleged errors in the appellant&#039;s payment timeline and the adjudicating authority&#039;s inaction on a show cause notice. The Tribunal found that the appellant had made the payment before the investigation statement, and the adjudicating authority failed to act despite the Tribunal&#039;s order for refund. The Tribunal deemed the rectification application as a delay tactic and dismissed it, emphasizing the finality of its decision.</description>
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    <pubDate>Fri, 26 Oct 2018 00:00:00 +0530</pubDate>
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      <title>2018 (12) TMI 359 - CESTAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=371590</link>
      <description>The Appellate Tribunal CESTAT CHANDIGARH dismissed the Revenue&#039;s application for rectification of mistake in its order, which alleged errors in the appellant&#039;s payment timeline and the adjudicating authority&#039;s inaction on a show cause notice. The Tribunal found that the appellant had made the payment before the investigation statement, and the adjudicating authority failed to act despite the Tribunal&#039;s order for refund. The Tribunal deemed the rectification application as a delay tactic and dismissed it, emphasizing the finality of its decision.</description>
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      <pubDate>Fri, 26 Oct 2018 00:00:00 +0530</pubDate>
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