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    <title>2019 (4) TMI 1564 - CESTAT KOLKATA</title>
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    <description>The Commissioner (Appeals) allowed the appeal by setting aside the order passed by the Lower Adjudicating Authority, leading to the rejection of the Stay Application and the appeal filed by the Revenue. The Committee directed the filing of an appeal before the CESTAT against the Order-in-Appeal, despite the disputed amount falling within the threshold limit, due to the broader implications of the case. The Adjudicating Authority&#039;s decision to confirm the demand and interest was overturned by the Commissioner (Appeals) as being time-barred, resulting in the dismissal of the Revenue&#039;s appeal before the Tribunal. Compliance with legal provisions and limitations in appeals was emphasized in this judgment.</description>
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      <title>2019 (4) TMI 1564 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=379120</link>
      <description>The Commissioner (Appeals) allowed the appeal by setting aside the order passed by the Lower Adjudicating Authority, leading to the rejection of the Stay Application and the appeal filed by the Revenue. The Committee directed the filing of an appeal before the CESTAT against the Order-in-Appeal, despite the disputed amount falling within the threshold limit, due to the broader implications of the case. The Adjudicating Authority&#039;s decision to confirm the demand and interest was overturned by the Commissioner (Appeals) as being time-barred, resulting in the dismissal of the Revenue&#039;s appeal before the Tribunal. Compliance with legal provisions and limitations in appeals was emphasized in this judgment.</description>
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