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    <title>2014 (11) TMI 425 - MADRAS HIGH COURT</title>
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    <description>A quasi-judicial order that rejects material legal pleas without addressing their substance is unsustainable. The Tribunal had disposed of the assessee&#039;s remaining contentions on MODVAT credit for exported goods, exemption for tools and dies, and limitation in a cryptic manner, without proper reasoning or application of mind. Because the surviving issues were not adjudicated on merits, the High Court set aside the order and remanded the matter for fresh consideration of all legal pleas. The questions of law were left unanswered.</description>
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      <title>2014 (11) TMI 425 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=253108</link>
      <description>A quasi-judicial order that rejects material legal pleas without addressing their substance is unsustainable. The Tribunal had disposed of the assessee&#039;s remaining contentions on MODVAT credit for exported goods, exemption for tools and dies, and limitation in a cryptic manner, without proper reasoning or application of mind. Because the surviving issues were not adjudicated on merits, the High Court set aside the order and remanded the matter for fresh consideration of all legal pleas. The questions of law were left unanswered.</description>
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      <pubDate>Thu, 06 Nov 2014 00:00:00 +0530</pubDate>
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