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    <title>2011 (2) TMI 561 - CESTAT, CHENNAI</title>
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    <description>The Tribunal converted the earlier remand into an open remand so the adjudicating authority could reconsider the matter afresh. In addition to the earlier verification directions, the authority must also examine limitation and determine whether the assessee is entitled to the benefit of section 80 of the Finance Act, 1994. The applications were allowed, and the scope of remand was expanded accordingly.</description>
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      <title>2011 (2) TMI 561 - CESTAT, CHENNAI</title>
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      <description>The Tribunal converted the earlier remand into an open remand so the adjudicating authority could reconsider the matter afresh. In addition to the earlier verification directions, the authority must also examine limitation and determine whether the assessee is entitled to the benefit of section 80 of the Finance Act, 1994. The applications were allowed, and the scope of remand was expanded accordingly.</description>
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