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    <title>2014 (5) TMI 246 - CESTAT BANGALORE</title>
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    <description>The case involved allegations of evasion of Customs and Central Excise duties by a manufacturer, merger of two registered units, seizure of documents during searches, duty demands on various activities, consideration of written submissions and details, unavailability of certain annexures and documents, and remand of the matter to the original adjudicating authority. Due to the unavailability of crucial documents and annexures during the investigation, the impugned order was set aside, and the case was remanded for a fresh consideration to ensure a well-reasoned decision in the future hearing.</description>
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      <link>https://www.taxtmi.com/caselaws?id=247319</link>
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