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    <title>1996 (4) TMI 309 - CEGAT, MUMBAI</title>
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    <description>An internally inconsistent appellate order on confiscation, valuation, duty liability and penalty required reconsideration because it reduced the penalty while also stating that the impugned order was set aside in its entirety. The ambiguity made the scope and effect of the appellate relief unclear, so a reasoned determination on all issues was necessary. The matter was remanded to the Commissioner (Appeals) to pass a fresh speaking order addressing confiscation, valuation, duty liability and penalty.</description>
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      <title>1996 (4) TMI 309 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=85631</link>
      <description>An internally inconsistent appellate order on confiscation, valuation, duty liability and penalty required reconsideration because it reduced the penalty while also stating that the impugned order was set aside in its entirety. The ambiguity made the scope and effect of the appellate relief unclear, so a reasoned determination on all issues was necessary. The matter was remanded to the Commissioner (Appeals) to pass a fresh speaking order addressing confiscation, valuation, duty liability and penalty.</description>
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