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    <title>2008 (2) TMI 59 - CESTAT, MUMBAI</title>
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    <description>The Tribunal allowed the appeal by way of remand, emphasizing the necessity of providing reasons in a judgment and addressing all grounds of appeal for a fair decision-making process. The Commissioner (Appeals) failed to consider the appellant&#039;s defense adequately, leading to the Tribunal setting aside the non-speaking and unsustainable order and remanding the matter for de novo adjudication proceedings. The importance of a personal hearing and thorough consideration of all aspects of the appeal was underscored, ensuring a just outcome in the case involving the availing of Cenvat credit on security services for a residential colony adjacent to a factory.</description>
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    <pubDate>Fri, 22 Feb 2008 00:00:00 +0530</pubDate>
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      <pubDate>Fri, 22 Feb 2008 00:00:00 +0530</pubDate>
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