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    <title>2016 (5) TMI 1078 - CESTAT NEW DELHI</title>
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    <description>The Tribunal found the Commissioner&#039;s order challenging the VCES declaration unsustainable due to lack of clear evidence establishing the accuracy of the declaration. The case was remanded for re-examination, directing the appellant to provide all relevant evidence for a fair assessment of any additional tax liability. The Original Authority was instructed to reassess the case and allow the appellant a fair opportunity to present their case before a final decision.</description>
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      <description>The Tribunal found the Commissioner&#039;s order challenging the VCES declaration unsustainable due to lack of clear evidence establishing the accuracy of the declaration. The case was remanded for re-examination, directing the appellant to provide all relevant evidence for a fair assessment of any additional tax liability. The Original Authority was instructed to reassess the case and allow the appellant a fair opportunity to present their case before a final decision.</description>
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