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    <title>2018 (4) TMI 1628 - DELHI HIGH COURT</title>
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    <description>The High Court set aside the impugned order by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) and directed a fresh consideration of the appeals on merits, including the jurisdiction question, independently of past decisions. The Tribunal was instructed to decide the appeals without expressing any opinion on merits, emphasizing an unbiased review. The judgment clarified the restoration of appeals before the Tribunal and highlighted the importance of an independent assessment of jurisdiction issues. The Court&#039;s decision led to the disposal of appeals without any order as to costs.</description>
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      <link>https://www.taxtmi.com/caselaws?id=277882</link>
      <description>The High Court set aside the impugned order by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) and directed a fresh consideration of the appeals on merits, including the jurisdiction question, independently of past decisions. The Tribunal was instructed to decide the appeals without expressing any opinion on merits, emphasizing an unbiased review. The judgment clarified the restoration of appeals before the Tribunal and highlighted the importance of an independent assessment of jurisdiction issues. The Court&#039;s decision led to the disposal of appeals without any order as to costs.</description>
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