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    <title>2018 (7) TMI 2390 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal remanded the assessee&#039;s appeal for de novo consideration because an earlier final order in the same matter had already sent a subsequent-period appeal back with directions, and the present matter was to be decided in line with that treatment. As the assessee&#039;s appeal required fresh adjudication, the Revenue&#039;s appeal against penalty under Sections 76, 77 and 78 was also remanded for fresh decision, depending on the outcome of the assessee&#039;s case. Both appeals were therefore sent back for reconsideration.</description>
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      <title>2018 (7) TMI 2390 - CESTAT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=468727</link>
      <description>The Tribunal remanded the assessee&#039;s appeal for de novo consideration because an earlier final order in the same matter had already sent a subsequent-period appeal back with directions, and the present matter was to be decided in line with that treatment. As the assessee&#039;s appeal required fresh adjudication, the Revenue&#039;s appeal against penalty under Sections 76, 77 and 78 was also remanded for fresh decision, depending on the outcome of the assessee&#039;s case. Both appeals were therefore sent back for reconsideration.</description>
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