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    <title>2019 (11) TMI 572 - MADRAS HIGH COURT</title>
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    <description>The Court allowed the appeal, setting aside the Tribunal&#039;s decision not to hear the appeal based on a clarification issued by the Central Board of Excise &amp;amp; Customs. The Court held that the communication from the Deputy Commissioner was not an adjudicating order and the Tribunal should have considered the appeal on its merits. The Tribunal erred in not entertaining the appeal on its merits and the case was restored back to the Tribunal to be decided in accordance with the law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=388323</link>
      <description>The Court allowed the appeal, setting aside the Tribunal&#039;s decision not to hear the appeal based on a clarification issued by the Central Board of Excise &amp;amp; Customs. The Court held that the communication from the Deputy Commissioner was not an adjudicating order and the Tribunal should have considered the appeal on its merits. The Tribunal erred in not entertaining the appeal on its merits and the case was restored back to the Tribunal to be decided in accordance with the law.</description>
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