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    <title>2013 (12) TMI 115 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the Appeal by way of remand, emphasizing the need for a comprehensive reconsideration by the Adjudicating Authority. The case was remitted for a fresh determination, ensuring a fair hearing for the Appellant and considering all aspects, including the Certificate from the Income Tax Authority confirming non-availment of depreciation on the capital goods. The impugned Order was set aside, and the Stay Petition was disposed of, with all issues to be reevaluated in light of the new evidence presented.</description>
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      <description>The Tribunal allowed the Appeal by way of remand, emphasizing the need for a comprehensive reconsideration by the Adjudicating Authority. The case was remitted for a fresh determination, ensuring a fair hearing for the Appellant and considering all aspects, including the Certificate from the Income Tax Authority confirming non-availment of depreciation on the capital goods. The impugned Order was set aside, and the Stay Petition was disposed of, with all issues to be reevaluated in light of the new evidence presented.</description>
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