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    <title>2017 (8) TMI 593 - MADRAS HIGH COURT</title>
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    <description>The court dismissed the writ petitions, affirming the Commissioner of Central Excise (Appeals) has the authority to remand matters under Section 85(4) of the Finance Act, 1994. The petitioner was directed to pursue issues on the assessment merits before the Tribunal/CESTAT, emphasizing the need to exhaust alternative remedies. Additionally, the court permitted the exclusion of the period during which the writ petitions were pending from the calculation of the limitation for filing an appeal before the Tribunal.</description>
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      <description>The court dismissed the writ petitions, affirming the Commissioner of Central Excise (Appeals) has the authority to remand matters under Section 85(4) of the Finance Act, 1994. The petitioner was directed to pursue issues on the assessment merits before the Tribunal/CESTAT, emphasizing the need to exhaust alternative remedies. Additionally, the court permitted the exclusion of the period during which the writ petitions were pending from the calculation of the limitation for filing an appeal before the Tribunal.</description>
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