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    <title>2011 (3) TMI 1179 - CESTAT, MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT, Mumbai remanded the matter back to the adjudicating authority to consider a certificate issued by the appellants&#039; chartered accountant regarding certain charges and profits, in an appeal against the confirmation of duty, interest, and penalties. The Tribunal set aside the impugned order and allowed the appeal by way of remand, granting the appellants a reasonable opportunity to present their case in light of the certificate, emphasizing the importance of procedural fairness and the interests of justice.</description>
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      <description>The Appellate Tribunal CESTAT, Mumbai remanded the matter back to the adjudicating authority to consider a certificate issued by the appellants&#039; chartered accountant regarding certain charges and profits, in an appeal against the confirmation of duty, interest, and penalties. The Tribunal set aside the impugned order and allowed the appeal by way of remand, granting the appellants a reasonable opportunity to present their case in light of the certificate, emphasizing the importance of procedural fairness and the interests of justice.</description>
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