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    <description>The Supreme Court remanded a case involving a Central Excise duty demand back to the Commissioner for fresh adjudication. This decision was made due to the High Court&#039;s premature judgment and failure to ensure a thorough examination of the documents and evidence provided by the respondent. The Court emphasized the importance of proper scrutiny and recording of evidence in such cases, leaving all issues open for the Commissioner&#039;s fresh examination.</description>
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      <description>The Supreme Court remanded a case involving a Central Excise duty demand back to the Commissioner for fresh adjudication. This decision was made due to the High Court&#039;s premature judgment and failure to ensure a thorough examination of the documents and evidence provided by the respondent. The Court emphasized the importance of proper scrutiny and recording of evidence in such cases, leaving all issues open for the Commissioner&#039;s fresh examination.</description>
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