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    <title>2020 (5) TMI 392 - MADRAS HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision to remand the case back to the First Appellate Authority for a fresh decision, based on relevant judgments. The Court directed the parties to present arguments before the First Appellate Authority and emphasized compliance with the law in deciding the case. The appeal was disposed of without costs, highlighting the procedural aspect of remand and subsequent adjudication by the lower authority.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision to remand the case back to the First Appellate Authority for a fresh decision, based on relevant judgments. The Court directed the parties to present arguments before the First Appellate Authority and emphasized compliance with the law in deciding the case. The appeal was disposed of without costs, highlighting the procedural aspect of remand and subsequent adjudication by the lower authority.</description>
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