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2011 (9) TMI 899

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..... on 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 .....

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..... 12,395/- as confirmed by the Commissioner (Appeals). We, therefore, sustain the demand of ₹ 12,395/- as confirmed by the Commissioner (Appeals) being not contested. Otherwise the appeals and cross objections are dismissed . 3. From the above order, it can be seen that the assessee had not contested the duty demand of ₹ 12,395/- as confirmed by the Commissioner (Appeals), because on .....

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