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    <title>2007 (1) TMI 10 - CESTAT, MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT, Mumbai allowed the appeal by setting aside the Commissioner&#039;s order attaching a factory premises for duty, interest, and penalties. The Tribunal directed a fresh consideration of the new evidence presented by Mr. Harishchandra Gupta regarding his ownership claim over the property. Emphasizing the importance of a fair hearing and proper evaluation of evidence in property ownership disputes, the Tribunal ordered a reevaluation based on all relevant documents, ensuring a just outcome in the matter.</description>
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