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    <title>2016 (1) TMI 966 - MADRAS HIGH COURT</title>
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    <description>The Madras HC found that the Tribunal had relied on a Larger Bench decision without examining the core question of the interpretation and applicability of Rule 57AB of the Central Excise Rules, 1944, in light of Notification No. 27/2000-CE (NT) dated 31.03.2000. Without expressing any view on the merits, the court set aside the Tribunal&#039;s order and remitted the matter for fresh consideration on the issue in accordance with law, after granting both sides an opportunity to raise all available grounds.</description>
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