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    <title>2011 (5) TMI 555 - CESTAT, CHENNAI</title>
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    <description>The Tribunal upheld the Commissioner (Appeals)&#039;s order remanding the eligibility of air-conditioners for exemption under Notification No. 1/95-CE within bonded premises. The Tribunal found no reason to interfere with the remand order as no decision on the merits had been made by the lower authority. The appeal by the Revenue was dismissed, and the cross-objection was disposed of as mere comments. The case emphasizes the significance of following legal procedures and obtaining necessary permissions in disputes concerning exemptions for specific goods within designated premises.</description>
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    <pubDate>Wed, 11 May 2011 00:00:00 +0530</pubDate>
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      <title>2011 (5) TMI 555 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=210018</link>
      <description>The Tribunal upheld the Commissioner (Appeals)&#039;s order remanding the eligibility of air-conditioners for exemption under Notification No. 1/95-CE within bonded premises. The Tribunal found no reason to interfere with the remand order as no decision on the merits had been made by the lower authority. The appeal by the Revenue was dismissed, and the cross-objection was disposed of as mere comments. The case emphasizes the significance of following legal procedures and obtaining necessary permissions in disputes concerning exemptions for specific goods within designated premises.</description>
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      <pubDate>Wed, 11 May 2011 00:00:00 +0530</pubDate>
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