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    <title>2015 (9) TMI 40 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the previous order and directed a fresh consideration by the adjudicating authority within three months. The appeals were allowed for a reevaluation of issues regarding exemption eligibility, duty interpretation, applicability of notifications, time bar for duty demand, and declaration requirements. The appellants argued for exemption under Notification No. 8/2004-CE for compound used in manufacturing chewing tobacco, emphasizing procedural benefits over substantive reasons. The Tribunal&#039;s decision granted a fair hearing and remanded the case for further review.</description>
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      <link>https://www.taxtmi.com/caselaws?id=263372</link>
      <description>The Tribunal set aside the previous order and directed a fresh consideration by the adjudicating authority within three months. The appeals were allowed for a reevaluation of issues regarding exemption eligibility, duty interpretation, applicability of notifications, time bar for duty demand, and declaration requirements. The appellants argued for exemption under Notification No. 8/2004-CE for compound used in manufacturing chewing tobacco, emphasizing procedural benefits over substantive reasons. The Tribunal&#039;s decision granted a fair hearing and remanded the case for further review.</description>
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