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    <title>2008 (8) TMI 34 - CESTAT, KOLKATA</title>
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    <description>The Tribunal upheld the adjudicating Commissioner&#039;s decision to drop proceedings involving duty demand of over Rs. 2.60 crores, based on earlier Tribunal orders not appealed against by the Department. Emphasizing judicial discipline and following precedent, the Tribunal criticized the Board for directing an appeal against the Commissioner&#039;s decision, highlighting the failure to safeguard revenue interest. The impugned order was set aside, and appeals filed by the assesses were allowed, underscoring the importance of adhering to legal precedents and higher appellate authorities&#039; decisions to maintain consistency and revenue integrity.</description>
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    <pubDate>Tue, 12 Aug 2008 00:00:00 +0530</pubDate>
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      <title>2008 (8) TMI 34 - CESTAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=30874</link>
      <description>The Tribunal upheld the adjudicating Commissioner&#039;s decision to drop proceedings involving duty demand of over Rs. 2.60 crores, based on earlier Tribunal orders not appealed against by the Department. Emphasizing judicial discipline and following precedent, the Tribunal criticized the Board for directing an appeal against the Commissioner&#039;s decision, highlighting the failure to safeguard revenue interest. The impugned order was set aside, and appeals filed by the assesses were allowed, underscoring the importance of adhering to legal precedents and higher appellate authorities&#039; decisions to maintain consistency and revenue integrity.</description>
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      <pubDate>Tue, 12 Aug 2008 00:00:00 +0530</pubDate>
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