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    <title>2016 (5) TMI 670 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the impugned order in a case concerning the diversion of goods meant for export to the domestic market, leading to demands for Central Excise duty and Customs duty on imported raw materials. The matter was remanded to the adjudicating authority for a fresh review, emphasizing the need for proper reasoning and consideration of all defenses raised by the parties. Amounts deposited by the appellants during the proceedings were to remain with the Government of India. The Tribunal did not make any observations on the merits, leaving all issues open for further consideration by the parties before the adjudicating authority.</description>
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