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    <title>2014 (7) TMI 75 - CESTAT KOLKATA</title>
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    <description>The Tribunal remitted the case to the adjudicating authority for further examination due to insufficient evidence, particularly the unavailability of key documents like VAT returns and inadequate verification of GTA service tax payment. The judgment emphasized the necessity of proper evidence to support the Appellant&#039;s claims regarding sales figures and bottling services, leaving the issues open for further review. The Appellant was granted an opportunity to present all necessary evidence for a fair hearing, and the Appeal was allowed by way of remand, with the Stay Petition being disposed of.</description>
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      <description>The Tribunal remitted the case to the adjudicating authority for further examination due to insufficient evidence, particularly the unavailability of key documents like VAT returns and inadequate verification of GTA service tax payment. The judgment emphasized the necessity of proper evidence to support the Appellant&#039;s claims regarding sales figures and bottling services, leaving the issues open for further review. The Appellant was granted an opportunity to present all necessary evidence for a fair hearing, and the Appeal was allowed by way of remand, with the Stay Petition being disposed of.</description>
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