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    <title>2014 (12) TMI 278 - CESTAT KOLKATA</title>
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    <description>The Tribunal remanded the case to the Commissioner for a fresh examination, allowing both parties to present evidence. The Appellant, an oil corporation, contested duty demands for various reasons, including short receipt of products, goods cleared at nil duty rate, and transit losses. The Department acknowledged the lack of evidence on petroleum product consumption by the Navy and Coast Guard, leading to the remand for further consideration. The judgment emphasized a fair review of evidence and issues to ensure justice and proper assessment.</description>
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      <description>The Tribunal remanded the case to the Commissioner for a fresh examination, allowing both parties to present evidence. The Appellant, an oil corporation, contested duty demands for various reasons, including short receipt of products, goods cleared at nil duty rate, and transit losses. The Department acknowledged the lack of evidence on petroleum product consumption by the Navy and Coast Guard, leading to the remand for further consideration. The judgment emphasized a fair review of evidence and issues to ensure justice and proper assessment.</description>
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