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    <title>2020 (1) TMI 437 - MADRAS HIGH COURT</title>
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    <description>The High Court of Madras allowed the appeal by M/s.V.K. Industrial Corporation Limited against the order of CESTAT, South Zonal Bench, Chennai, rejecting the Assessee&#039;s prayer for a Test Report regarding imported goods. The Court criticized the Tribunal&#039;s decision as unjustified, emphasizing the reasonableness of the Assessee&#039;s request for further evidence. The High Court directed the Tribunal to reexamine the application, providing both parties an opportunity to present their arguments, aiming to rectify the unfair dismissal of the Assessee&#039;s request and ensure a fair consideration of evidence.</description>
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      <description>The High Court of Madras allowed the appeal by M/s.V.K. Industrial Corporation Limited against the order of CESTAT, South Zonal Bench, Chennai, rejecting the Assessee&#039;s prayer for a Test Report regarding imported goods. The Court criticized the Tribunal&#039;s decision as unjustified, emphasizing the reasonableness of the Assessee&#039;s request for further evidence. The High Court directed the Tribunal to reexamine the application, providing both parties an opportunity to present their arguments, aiming to rectify the unfair dismissal of the Assessee&#039;s request and ensure a fair consideration of evidence.</description>
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