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    <title>2015 (12) TMI 795 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal set aside the Commissioner (Appeals) order regarding duty on goods stored in a bonded warehouse beyond the valid period. The Tribunal found that the Commissioner (Appeals) based the decision on incorrect facts, leading to an unsustainable outcome. Consequently, the matter was remanded for fresh consideration, directing the Commissioner (Appeals) to reevaluate based on accurate facts and applicable law, ensuring a proper hearing opportunity. The decision to remand was clarified as not reflecting any opinion on the case&#039;s merits. All appeals were allowed for remand, and miscellaneous applications were disposed of.</description>
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      <title>2015 (12) TMI 795 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=269491</link>
      <description>The Tribunal set aside the Commissioner (Appeals) order regarding duty on goods stored in a bonded warehouse beyond the valid period. The Tribunal found that the Commissioner (Appeals) based the decision on incorrect facts, leading to an unsustainable outcome. Consequently, the matter was remanded for fresh consideration, directing the Commissioner (Appeals) to reevaluate based on accurate facts and applicable law, ensuring a proper hearing opportunity. The decision to remand was clarified as not reflecting any opinion on the case&#039;s merits. All appeals were allowed for remand, and miscellaneous applications were disposed of.</description>
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