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Tribunal's jurisdiction is limited to hearing of appeals against order passed by competent authority

December 3, 2018[2018] 100 taxmann.com 22 (FEMA-AT)
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CL: In view of provisions of section 37A(5), Tribunal's jurisdiction is limited to hearing of appeals against orders passed by competent authority but Tribunal cannot get into issues which have not been dealt by original authority or subsequent developments to passing of order by competent authority

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