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    <title>1996 (6) TMI 267 - CEGAT, MADRAS</title>
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    <description>Rule 56B benefit could not be claimed by the appellants on the basis of a facility granted to the supplier, because the appellants had separately been excluded from that benefit and their request amounted to a fresh, unsupported claim. The denial of the Rule 56B claim was maintained. However, where the appellants also raised consequential objections to the demand in light of earlier Tribunal and Collector orders, those points required independent consideration. A speaking order was therefore required on the demand-related issues, and the matter was remitted for reasoned adjudication on those aspects.</description>
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      <title>1996 (6) TMI 267 - CEGAT, MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=91050</link>
      <description>Rule 56B benefit could not be claimed by the appellants on the basis of a facility granted to the supplier, because the appellants had separately been excluded from that benefit and their request amounted to a fresh, unsupported claim. The denial of the Rule 56B claim was maintained. However, where the appellants also raised consequential objections to the demand in light of earlier Tribunal and Collector orders, those points required independent consideration. A speaking order was therefore required on the demand-related issues, and the matter was remitted for reasoned adjudication on those aspects.</description>
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      <pubDate>Tue, 25 Jun 1996 00:00:00 +0530</pubDate>
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