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    <title>2020 (4) TMI 807 - MADHYA PRADESH HIGH COURT</title>
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    <description>The court held that the dropping of the demand was correct up to February 2008 under Rule 6(3)(b) but required examination post-March 2008 in light of the changes in Rule 6(3)(b) as per the notification no.10/2008 dated 1.3.2008. The judgment emphasized the importance of considering the amended provisions and remanded the matter back to the Tribunal for a fresh decision, taking into account the significant changes made in Rule 6(3)(i) post the notification dated 1.3.2008. The appeals were allowed, and the matter was disposed of accordingly, requiring reconsideration by the Tribunal in accordance with the law.</description>
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      <description>The court held that the dropping of the demand was correct up to February 2008 under Rule 6(3)(b) but required examination post-March 2008 in light of the changes in Rule 6(3)(b) as per the notification no.10/2008 dated 1.3.2008. The judgment emphasized the importance of considering the amended provisions and remanded the matter back to the Tribunal for a fresh decision, taking into account the significant changes made in Rule 6(3)(i) post the notification dated 1.3.2008. The appeals were allowed, and the matter was disposed of accordingly, requiring reconsideration by the Tribunal in accordance with the law.</description>
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