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    <title>2021 (3) TMI 103 - CESTAT MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT Mumbai held that the appeals were maintainable as no contrary judgment or practice was presented. The Tribunal emphasized that if an order is set aside for fresh adjudication, no duty or penalty crystallizes against the appellants, and pre-deposit cannot be insisted. Despite the Revenue seeking time for clarification on practices followed by other Commissionerates, no report was provided. Therefore, the appeals were deemed maintainable and scheduled for further proceedings.</description>
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      <description>The Appellate Tribunal CESTAT Mumbai held that the appeals were maintainable as no contrary judgment or practice was presented. The Tribunal emphasized that if an order is set aside for fresh adjudication, no duty or penalty crystallizes against the appellants, and pre-deposit cannot be insisted. Despite the Revenue seeking time for clarification on practices followed by other Commissionerates, no report was provided. Therefore, the appeals were deemed maintainable and scheduled for further proceedings.</description>
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