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    <title>2005 (4) TMI 602 - GUJARAT HIGH COURT</title>
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    <description>The Court allowed the petition, quashing the orders of Customs, Excise &amp;amp; Service Tax Appellate Tribunal (CESTAT) due to failure to consider the petitioner&#039;s submissions and provide a reasoned order. The appeal was restored to CESTAT for a fresh consideration of the contentions raised by both parties, emphasizing the Tribunal&#039;s duty to thoroughly assess all facts and evidence before reaching a decision. The Court made no ruling on costs, concluding the legal proceedings.</description>
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