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    <title>2014 (12) TMI 941 - CESTAT KOLKATA</title>
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    <description>The Tribunal remitted the case back to the adjudicating authority for a fresh decision, setting aside the impugned order and waiving the pre-deposit requirement for both the appellant and the Revenue. The key issue centered on determining the actual quantity of imported fuel by deducting the amount present at departure from India from the total amount upon return from the foreign trip. The Tribunal found that the Commissioner had not considered crucial evidence provided by the appellant, such as worksheets and a C.A. certificate, and ordered a reevaluation taking into account all evidence presented and arguments raised by both parties.</description>
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    <pubDate>Tue, 22 Jul 2014 00:00:00 +0530</pubDate>
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      <title>2014 (12) TMI 941 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=254598</link>
      <description>The Tribunal remitted the case back to the adjudicating authority for a fresh decision, setting aside the impugned order and waiving the pre-deposit requirement for both the appellant and the Revenue. The key issue centered on determining the actual quantity of imported fuel by deducting the amount present at departure from India from the total amount upon return from the foreign trip. The Tribunal found that the Commissioner had not considered crucial evidence provided by the appellant, such as worksheets and a C.A. certificate, and ordered a reevaluation taking into account all evidence presented and arguments raised by both parties.</description>
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