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    <title>2011 (8) TMI 207 - CESTAT, NEW DELHI</title>
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    <description>The High Court set aside the Tribunal&#039;s decision due to a dispute over the authenticity of shipping bills. The Court directed the Tribunal to examine documents related to a redemption letter issued by the DGFT, emphasizing the need for verification at the departmental level. The case was remanded to the Commissioner for an inquiry into the documents supporting the redemption letter. The appeal was allowed for remand purposes, with the adjudicating authority granted discretion to decide on the appeal&#039;s merits based on the inquiry&#039;s findings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=205784</link>
      <description>The High Court set aside the Tribunal&#039;s decision due to a dispute over the authenticity of shipping bills. The Court directed the Tribunal to examine documents related to a redemption letter issued by the DGFT, emphasizing the need for verification at the departmental level. The case was remanded to the Commissioner for an inquiry into the documents supporting the redemption letter. The appeal was allowed for remand purposes, with the adjudicating authority granted discretion to decide on the appeal&#039;s merits based on the inquiry&#039;s findings.</description>
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