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    <title>2012 (4) TMI 177 - CESTAT, KOLKATA</title>
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    <description>The Tribunal remanded the case back to the Commissioner for fresh consideration as the appellant failed to adequately substantiate their claims with relevant documents and evidence. The Commissioner was directed to reconsider all issues, with the appellant given three months to submit a detailed reply and evidence. The appeal was allowed by way of remand, and the Stay Petition was disposed of, with the order pronounced on 14.03.2012.</description>
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      <link>https://www.taxtmi.com/caselaws?id=211887</link>
      <description>The Tribunal remanded the case back to the Commissioner for fresh consideration as the appellant failed to adequately substantiate their claims with relevant documents and evidence. The Commissioner was directed to reconsider all issues, with the appellant given three months to submit a detailed reply and evidence. The appeal was allowed by way of remand, and the Stay Petition was disposed of, with the order pronounced on 14.03.2012.</description>
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