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    <title>2020 (3) TMI 438 - MADRAS HIGH COURT</title>
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    <description>The High Court set aside the CESTAT&#039;s order, remitting the matter back to the CESTAT for fresh consideration on merits, excluding the limitation point. The Court held that the Respondent&#039;s actions led to the delay, and thus the mandatory limitation period was not violated by the Revenue. The appeal was allowed, directing the case to be decided on merits by the CESTAT.</description>
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      <description>The High Court set aside the CESTAT&#039;s order, remitting the matter back to the CESTAT for fresh consideration on merits, excluding the limitation point. The Court held that the Respondent&#039;s actions led to the delay, and thus the mandatory limitation period was not violated by the Revenue. The appeal was allowed, directing the case to be decided on merits by the CESTAT.</description>
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