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2011 (7) TMI 1249 - GUJARAT HIGH COURTExtract: ....... Revenue's appeals as being not maintainable. We may record that none of the appeals came to be decided by the Tribunal on merits.” 5. In the result, Tax Appeal is allowed. Judgment of the Tribunal is quashed. Question is answered in favour of the Revenue. The proceedings are remanded to the Tribunal for consideration of appeal on merits.
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