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<h1>Appellate Tribunal remands case for further consideration on jurisdictional issue</h1> The Appellate Tribunal CEGAT, Mumbai allowed the appeal, remanding the case for further consideration by the Commissioner. The appellants were granted the ... Demand - Jurisdiction The Appellate Tribunal CEGAT, Mumbai allowed the appeal and remanded the case back to the Commissioner for further consideration. The appellants were given the opportunity to present evidence to support their case. The jurisdictional issue regarding the show cause notices not indicating the bill of entry number and being filed at Kandla was raised.