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    <title>2009 (3) TMI 802 - CESTAT, MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT, Mumbai, remanded the case back to the Commissioner for reconsideration after considering a letter verifying the cost of production of goods for captive consumption by sister units based on CAS-4 guidelines and certified statements for the year 2006-07. The Tribunal emphasized the importance of considering all relevant documents and evidence before making a decision. The Commissioner&#039;s order was set aside, and the appeal was allowed by way of remand, ensuring a fair assessment of Central Excise duty liabilities for excisable goods supplied on an inter-unit transfer basis.</description>
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