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    <title>2005 (11) TMI 353 - CESTAT, BANGALORE</title>
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    <description>The Tribunal set aside the order disallowing Modvat credit for HDPE granules, citing violations of &#039;Natural Justice&#039; due to the failure to provide the Superintendent&#039;s report to the assessee and the authorities&#039; disregard of relevant documentary evidence. The matter was remanded for re-consideration, directing the Original authority to examine the evidence, including statutory documents, and allow for cross-examination. The Original authority was instructed to provide the Superintendent&#039;s receipt to the assessee within three months, ultimately leading to the appeal being allowed through remand.</description>
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    <pubDate>Mon, 14 Nov 2005 00:00:00 +0530</pubDate>
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      <title>2005 (11) TMI 353 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=117598</link>
      <description>The Tribunal set aside the order disallowing Modvat credit for HDPE granules, citing violations of &#039;Natural Justice&#039; due to the failure to provide the Superintendent&#039;s report to the assessee and the authorities&#039; disregard of relevant documentary evidence. The matter was remanded for re-consideration, directing the Original authority to examine the evidence, including statutory documents, and allow for cross-examination. The Original authority was instructed to provide the Superintendent&#039;s receipt to the assessee within three months, ultimately leading to the appeal being allowed through remand.</description>
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