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    <description>The Board remanded the case back to the Collector of Central Excise, Bangalore for fresh consideration due to the lack of detailed analysis in the orders passed regarding processing losses claimed by the appellants in their bonded warehouse for unmanufactured tobacco. The Board emphasized the necessity of considering all relevant factors, including UK regulations and contractual conditions with buyers, to ensure a fair review process and provide the appellants with a proper opportunity to present their case effectively.</description>
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