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    <title>2017 (2) TMI 369 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeals and remanded the case for fresh adjudication. It found merit in the appellant&#039;s argument that the turnover of M/s. Protective Board should not be combined with that of M/s. Protective Packaging Industries due to goods being produced through job work arrangements. The Tribunal directed the original authority to verify job work transactions, examine M/s. Protective Board&#039;s books of accounts, and complete adjudication within three months, granting the appellant a personal hearing and the opportunity to submit additional documents.</description>
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      <description>The Tribunal allowed the appeals and remanded the case for fresh adjudication. It found merit in the appellant&#039;s argument that the turnover of M/s. Protective Board should not be combined with that of M/s. Protective Packaging Industries due to goods being produced through job work arrangements. The Tribunal directed the original authority to verify job work transactions, examine M/s. Protective Board&#039;s books of accounts, and complete adjudication within three months, granting the appellant a personal hearing and the opportunity to submit additional documents.</description>
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