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    <title>2020 (1) TMI 1511 - MADRAS HIGH COURT</title>
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    <description>The High Court addressed the misapplication of time limitation regulations under CBLR 2013 and CHALR 2004 by the Tribunal in an appeal filed by the Revenue against the CESTAT&#039;s order. The Court remanded the case to the Tribunal for reconsideration, emphasizing the need for proper application of case laws and correct time limits. The appeal was allowed, setting aside the Tribunal&#039;s order, and both parties were directed to present relevant case laws for a fair decision.</description>
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      <description>The High Court addressed the misapplication of time limitation regulations under CBLR 2013 and CHALR 2004 by the Tribunal in an appeal filed by the Revenue against the CESTAT&#039;s order. The Court remanded the case to the Tribunal for reconsideration, emphasizing the need for proper application of case laws and correct time limits. The appeal was allowed, setting aside the Tribunal&#039;s order, and both parties were directed to present relevant case laws for a fair decision.</description>
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