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    <title>2002 (4) TMI 142 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal held that the appeals filed by the Revenue were maintainable, rejecting the argument that the Commissioner of Central Excise, Delhi lacked jurisdiction. It also ruled that the appeals were not barred by limitation, as they were filed within the prescribed period. The Tribunal found fault with the adjudicating authority for not considering additional evidence due to a stay order, remanding the matter for fresh consideration. Additionally, the Tribunal criticized the continuation of proceedings against Chartered Accountant firms despite stay orders, directing the delinking of their cases from further adjudication. The impugned orders were set aside, and the matters were remanded for fresh consideration within six months.</description>
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    <pubDate>Wed, 10 Apr 2002 00:00:00 +0530</pubDate>
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      <title>2002 (4) TMI 142 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=51259</link>
      <description>The Tribunal held that the appeals filed by the Revenue were maintainable, rejecting the argument that the Commissioner of Central Excise, Delhi lacked jurisdiction. It also ruled that the appeals were not barred by limitation, as they were filed within the prescribed period. The Tribunal found fault with the adjudicating authority for not considering additional evidence due to a stay order, remanding the matter for fresh consideration. Additionally, the Tribunal criticized the continuation of proceedings against Chartered Accountant firms despite stay orders, directing the delinking of their cases from further adjudication. The impugned orders were set aside, and the matters were remanded for fresh consideration within six months.</description>
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      <pubDate>Wed, 10 Apr 2002 00:00:00 +0530</pubDate>
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