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    <title>1994 (9) TMI 184 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal granted a stay application in a case where the Collector (Appeals) was alleged to have violated principles of natural justice. The appellants argued that the relationship between two units should not impact their eligibility for exemption, emphasizing the separate legal personalities of public limited companies. The Tribunal found that the appellants were not given a fair opportunity to address the main issue during the initial hearing and waived the pre-deposit, staying the recovery of the disputed amount. The matter was remanded to the Collector (Appeals) for fresh consideration with instructions to allow the appellants a full opportunity to present their case.</description>
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    <pubDate>Tue, 27 Sep 1994 00:00:00 +0530</pubDate>
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      <title>1994 (9) TMI 184 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=83610</link>
      <description>The Tribunal granted a stay application in a case where the Collector (Appeals) was alleged to have violated principles of natural justice. The appellants argued that the relationship between two units should not impact their eligibility for exemption, emphasizing the separate legal personalities of public limited companies. The Tribunal found that the appellants were not given a fair opportunity to address the main issue during the initial hearing and waived the pre-deposit, staying the recovery of the disputed amount. The matter was remanded to the Collector (Appeals) for fresh consideration with instructions to allow the appellants a full opportunity to present their case.</description>
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      <pubDate>Tue, 27 Sep 1994 00:00:00 +0530</pubDate>
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