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    <title>2014 (6) TMI 27 - CESTAT CHENNAI</title>
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    <description>The Tribunal held that an appeal dismissed for non-compliance with a stay order is maintainable before it, rejecting the Revenue&#039;s argument. Regarding the transfer of credit from a 100% EOU to a DTA unit, the Tribunal allowed the transfer, overturning the Commissioner (Appeals) decision and remanding the matter for a merit-based decision without predeposit. The Tribunal sided with the appellant on the credit transfer issue, setting aside the Commissioner (Appeals) order and emphasizing the correctness of the transfer. The appeal was allowed by way of remand.</description>
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    <pubDate>Tue, 06 May 2014 00:00:00 +0530</pubDate>
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      <title>2014 (6) TMI 27 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=248123</link>
      <description>The Tribunal held that an appeal dismissed for non-compliance with a stay order is maintainable before it, rejecting the Revenue&#039;s argument. Regarding the transfer of credit from a 100% EOU to a DTA unit, the Tribunal allowed the transfer, overturning the Commissioner (Appeals) decision and remanding the matter for a merit-based decision without predeposit. The Tribunal sided with the appellant on the credit transfer issue, setting aside the Commissioner (Appeals) order and emphasizing the correctness of the transfer. The appeal was allowed by way of remand.</description>
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      <pubDate>Tue, 06 May 2014 00:00:00 +0530</pubDate>
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