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of <h1>Appellate Tribunal allows rectification application, remands matter, overrules Revenue's opposition.</h1> <h3>JAYANT FURNISHERS PVT LTD Versus COMMISSIONER OF CENTRAL EXCISE</h3> The Appellate Tribunal CESTAT MUMBAI allowed the rectification of mistake application filed by the applicants. The matter was remanded to the adjudicating ... Rectification of mistake - Matter was remanded to the adjudicating authority after taking into consideration the main issue of dutiability of furnitures - Assessee contends that remand should be an open remand - Held that:- matter has been remanded to the adjudicating authority to decide afresh. In view of this, in the last line of the order where it has been written that “appeal is allowed by way of remand in above terms' it should be read as the 'appeal is remanded by keeping all the issues open - Decided in favour of assessee. The Appellate Tribunal CESTAT MUMBAI allowed the rectification of mistake application filed by the applicants. The matter was remanded to the adjudicating authority with all issues kept open. The Revenue opposed the application but it was allowed.
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