Appeal not to be filed in certain cases [ Section 120 ]

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..... tions by the Officer of central tax. As per section 120(2) In case of no appeal , officer not to preclude himself from filing appeal in similar circumstances In case the Officer has not filed an appeal / application against any decision / order in view of such order / instruction / directions, it shall not preclude him from filing appeal / application in any other cases involving same / similar is .....

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