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2007 (12) TMI 369 - CESTAT, NEW DELHIExtract: ....... Section 142 (2A) of Income tax Act is not appellable order which is pari materia to Section 14A of the Central Excise Act, 1944. So, the appeals filed by the appellants against order under Section 14A of Central Excise Act is not maintainable before the Tribunal and accordingly both the appeals are rejected. (Dictated and pronounced in open court)
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