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    <title>2005 (5) TMI 402 - CESTAT, BANGALORE</title>
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    <description>The Appellate Tribunal CESTAT, Bangalore, allowed the appeals in a case concerning the denial of benefit under specific Notifications related to solar photovoltaic modules. It was determined that the Deputy Commissioner lacked jurisdiction to adjudicate the matter, leading to the remand of the case to the Commissioner for readjudication within a specified timeframe. The Tribunal clarified that the issue primarily pertained to the grant of exemption under the Notifications rather than classification or valuation disputes, rendering the Deputy Commissioner&#039;s actions non-enforceable.</description>
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      <link>https://www.taxtmi.com/caselaws?id=115451</link>
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