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2000 (12) TMI 12 - JAMMU AND KASHMIR HIGH COURTIn the instant case, as stated earlier, even a question of law does not arise, not to speak of a substantial question of law. Moreover, in the present case, by the impugned order, the Tribunal even did not finally decide the factual dispute between the parties. It only remanded the matter to the Commissioner (Appeals) for deciding the controversy afresh after giving proper hearing to the parties. No substantial question of law or even a question of law can arise from such an order. - It is clear from the foregoing discussion that this appeal under section 260A of the Act is wholly misconceived.
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