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    <title>2025 (5) TMI 162 - NATIONAL COMPANY LAW APPELLATE TRIBUNAL AT CHENNAI</title>
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    <description>An order that merely leaves rent or use-and-occupation charges to be settled by negotiation, with a liquidator acting as umpire, does not finally determine entitlement or quantify liability; on that basis, an appeal on the rent issue is not maintainable because no substantive adjudication of rights has been made. In contempt matters, appellate scrutiny is not available unless a punishment order has been passed; where no penal consequence has been imposed, the connected contempt appeal is also not maintainable. The document therefore emphasises that appealability depends on a final determination of rights or an actual punishment order, neither of which was present on the stated facts.</description>
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      <link>https://www.taxtmi.com/caselaws?id=769890</link>
      <description>An order that merely leaves rent or use-and-occupation charges to be settled by negotiation, with a liquidator acting as umpire, does not finally determine entitlement or quantify liability; on that basis, an appeal on the rent issue is not maintainable because no substantive adjudication of rights has been made. In contempt matters, appellate scrutiny is not available unless a punishment order has been passed; where no penal consequence has been imposed, the connected contempt appeal is also not maintainable. The document therefore emphasises that appealability depends on a final determination of rights or an actual punishment order, neither of which was present on the stated facts.</description>
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