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    <title>2019 (4) TMI 485 - BOMBAY HIGH COURT</title>
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    <description>The judgment granted the Petitioner liberty to appeal under Section 85 of the Finance Act, 1994, against the impugned order within four weeks. The Appellate Authority would consider the appeal without limitation issues. The amount recovered from the Petitioner&#039;s bank account would be subject to the final orders of the Appellate Authority, eliminating the need for pre-deposit. The Petitioner could file the appeal with a copy of the order, and all contentions would be adjudicated. The Appellate Authority was directed to dispose of the appeal promptly, ideally within four months, based on an agreement between the parties. The lack of proof of service on the Petitioner was noted, and the judgment had no precedential value.</description>
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      <title>2019 (4) TMI 485 - BOMBAY HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=378041</link>
      <description>The judgment granted the Petitioner liberty to appeal under Section 85 of the Finance Act, 1994, against the impugned order within four weeks. The Appellate Authority would consider the appeal without limitation issues. The amount recovered from the Petitioner&#039;s bank account would be subject to the final orders of the Appellate Authority, eliminating the need for pre-deposit. The Petitioner could file the appeal with a copy of the order, and all contentions would be adjudicated. The Appellate Authority was directed to dispose of the appeal promptly, ideally within four months, based on an agreement between the parties. The lack of proof of service on the Petitioner was noted, and the judgment had no precedential value.</description>
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