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    <title>2006 (3) TMI 592 - CESTAT, MUMBAI</title>
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    <description>The case involved allegations of under-invoicing and evasion of Central Excise duty against a manufacturing company. The Commissioner of Central Excise confirmed the duty and imposed penalties based on findings from the Income Tax assessment order. The appellant argued that the excise case heavily relied on Income Tax records, and the Income Tax Appellate Tribunal had overturned the under-invoicing addition. The Tribunal remanded the case to the Commissioner of Central Excise for a comprehensive review considering the Tribunal&#039;s decision and all submissions made. The appeals were allowed for further consideration by the Commissioner, emphasizing the importance of thorough review in excise cases involving multiple departments.</description>
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    <pubDate>Fri, 24 Mar 2006 00:00:00 +0530</pubDate>
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      <title>2006 (3) TMI 592 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=119120</link>
      <description>The case involved allegations of under-invoicing and evasion of Central Excise duty against a manufacturing company. The Commissioner of Central Excise confirmed the duty and imposed penalties based on findings from the Income Tax assessment order. The appellant argued that the excise case heavily relied on Income Tax records, and the Income Tax Appellate Tribunal had overturned the under-invoicing addition. The Tribunal remanded the case to the Commissioner of Central Excise for a comprehensive review considering the Tribunal&#039;s decision and all submissions made. The appeals were allowed for further consideration by the Commissioner, emphasizing the importance of thorough review in excise cases involving multiple departments.</description>
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      <pubDate>Fri, 24 Mar 2006 00:00:00 +0530</pubDate>
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