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    <title>2019 (7) TMI 1100 - MADRAS HIGH COURT</title>
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    <description>The Court dismissed the appeal and upheld the decision to remit the matter back to the Adjudicating Authority for fresh adjudication. The Court found no merit in the appellant&#039;s arguments regarding the powers of the Commissioner (Appeals), bypassing the statutory appellate remedy, and the applicability of the limitation period. The directions to ensure adherence to principles of natural justice and reconsider the classification issue with proper notice were deemed appropriate and justified.</description>
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      <description>The Court dismissed the appeal and upheld the decision to remit the matter back to the Adjudicating Authority for fresh adjudication. The Court found no merit in the appellant&#039;s arguments regarding the powers of the Commissioner (Appeals), bypassing the statutory appellate remedy, and the applicability of the limitation period. The directions to ensure adherence to principles of natural justice and reconsider the classification issue with proper notice were deemed appropriate and justified.</description>
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