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2011 (9) TMI 899 - GUJARAT HIGH COURTValidity of ZTribunal's order - Held that:- Assessee had not contested the duty demand of ₹ 12,395/- as confirmed by the Commissioner (Appeals), because on these basis, the appeal of the Department and the cross-objection of the assessee were disposed of. Tribunal omitted to consider the department’s appeal on merits. Only on the assessee not contesting the Commissioner (Appeals) order and thereby not pressing, his cross appeal would not permit the Tribunal to dismiss the Department’s appeal as well. The appeal of the Department was to challenge that portion of the Commissioner (Appeals) order which was adverse to the department. Such appeal had to be examined on merits - matter remanded back - Decided in favour of Revenue.
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