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    <title>2000 (10) TMI 158 - CEGAT, MUMBAI</title>
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    <description>An adjudication order becomes legally effective once signed and passed in the file; non-communication does not erase its legal force, because communication is only an administrative step. The department can appeal against such an order under the statutory appellate provision even before communication. On that basis, a later order made after the earlier signed order had already come into existence was treated as legally unsustainable and non est, and the later order was set aside.</description>
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      <link>https://www.taxtmi.com/caselaws?id=50369</link>
      <description>An adjudication order becomes legally effective once signed and passed in the file; non-communication does not erase its legal force, because communication is only an administrative step. The department can appeal against such an order under the statutory appellate provision even before communication. On that basis, a later order made after the earlier signed order had already come into existence was treated as legally unsustainable and non est, and the later order was set aside.</description>
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