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    <title>2007 (9) TMI 282 - HIGH COURT OF JUDICATURE AT BOMBAY</title>
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    <description>The High Court of Judicature at Bombay heard an Appeal by the Revenue against the dismissal order dated 5th April, 2005, based on a previous decision. The Court found that the Appeal filed by the Additional Commissioner before the Commissioner (Appeals) was maintainable, emphasizing the importance of authorization and absence of irregularities in filing. The Court set aside the previous order and remanded the matter for reconsideration by the Tribunal, with directions to allow the Respondent an opportunity to be heard on the merits of the Appeal.</description>
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