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    <title>2012 (6) TMI 428 - CESTAT, KOLKATA</title>
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    <description>Failure to examine whether the manufacture of industrial solvents was disclosed, whether suppression or bona fide belief was established, and whether the credit position could dispose of the demand rendered the appellate order unsustainable. The Commissioner (Appeals) had not addressed the show cause allegations or given findings on duty liability, limitation, and penalty, so the matter required fresh consideration on facts and law. The order was therefore set aside and the dispute remanded for reconsideration with all questions kept open.</description>
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      <title>2012 (6) TMI 428 - CESTAT, KOLKATA</title>
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      <description>Failure to examine whether the manufacture of industrial solvents was disclosed, whether suppression or bona fide belief was established, and whether the credit position could dispose of the demand rendered the appellate order unsustainable. The Commissioner (Appeals) had not addressed the show cause allegations or given findings on duty liability, limitation, and penalty, so the matter required fresh consideration on facts and law. The order was therefore set aside and the dispute remanded for reconsideration with all questions kept open.</description>
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