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    <title>2016 (9) TMI 131 - CESTAT, Mumbai</title>
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    <description>Differential Central Excise duty on transportation charges collected through debit notes was not examined on the relevant facts, because the first appellate authority failed to address the appellant&#039;s case that the charges reflected actual customer-informed expenses. The order instead relied on issues of job conversion for SAIL and valuation that were not in dispute, making it disconnected from the controversy raised. The impugned order was therefore set aside and the matter remitted to the first appellate authority for fresh consideration in accordance with natural justice.</description>
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      <link>https://www.taxtmi.com/caselaws?id=331870</link>
      <description>Differential Central Excise duty on transportation charges collected through debit notes was not examined on the relevant facts, because the first appellate authority failed to address the appellant&#039;s case that the charges reflected actual customer-informed expenses. The order instead relied on issues of job conversion for SAIL and valuation that were not in dispute, making it disconnected from the controversy raised. The impugned order was therefore set aside and the matter remitted to the first appellate authority for fresh consideration in accordance with natural justice.</description>
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      <pubDate>Wed, 08 Jun 2016 00:00:00 +0530</pubDate>
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