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    <title>2015 (10) TMI 101 - CESTAT KOLKATA</title>
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    <description>The Tribunal held that an order cannot be sustained where it rests on earlier decisions not before the original adjudicating authority and where no finding has been recorded on the Revenue&#039;s specific objection to credit on duty-paid inputs used in the cleared goods. As both sides agreed that these matters required fresh examination, the existing order was set aside. The matter was remanded to the Commissioner for de novo adjudication after recording findings on all issues and granting a reasonable opportunity of hearing to both sides.</description>
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      <description>The Tribunal held that an order cannot be sustained where it rests on earlier decisions not before the original adjudicating authority and where no finding has been recorded on the Revenue&#039;s specific objection to credit on duty-paid inputs used in the cleared goods. As both sides agreed that these matters required fresh examination, the existing order was set aside. The matter was remanded to the Commissioner for de novo adjudication after recording findings on all issues and granting a reasonable opportunity of hearing to both sides.</description>
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