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    <title>2016 (11) TMI 155 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal set aside the impugned orders and remanded the matters to the Commissioner for fresh consideration. The appellant&#039;s claim for SSI exemption benefit on Gypsum was acknowledged, directing the Commissioner to decide all issues afresh. The Tribunal&#039;s decision to remand the matters to the adjudicating authority for a fresh decision was based on the interpretation and application of relevant notifications under Section 11C of the CEA, 1944. The appeals were allowed by way of remand, with the Commissioner instructed to re-examine all issues and provide a reasonable opportunity of hearing to the appellant within three months.</description>
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      <title>2016 (11) TMI 155 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=334137</link>
      <description>The Tribunal set aside the impugned orders and remanded the matters to the Commissioner for fresh consideration. The appellant&#039;s claim for SSI exemption benefit on Gypsum was acknowledged, directing the Commissioner to decide all issues afresh. The Tribunal&#039;s decision to remand the matters to the adjudicating authority for a fresh decision was based on the interpretation and application of relevant notifications under Section 11C of the CEA, 1944. The appeals were allowed by way of remand, with the Commissioner instructed to re-examine all issues and provide a reasonable opportunity of hearing to the appellant within three months.</description>
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