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    <title>2017 (5) TMI 1185 - CESTAT NEW DELHI</title>
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    <description>The Tribunal remanded the case involving M/s Hindustan Zinc Ltd.&#039;s appeal against a Central Excise duty demand for lead and zinc concentrates. Discrepancies in export documentation, including missing endorsements on export forms and lack of additional shipping documents, raised concerns about possible diversion of goods. The Commissioner confirmed the duty demand but ordered a fresh adjudication to verify export evidence and address quantity discrepancies based on DMT measurements. The Tribunal emphasized the need for accurate documentation in duty assessments, directing the Commissioner to allow a personal hearing and submission of relevant export documents before making a final decision.</description>
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    <pubDate>Mon, 01 May 2017 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=343447</link>
      <description>The Tribunal remanded the case involving M/s Hindustan Zinc Ltd.&#039;s appeal against a Central Excise duty demand for lead and zinc concentrates. Discrepancies in export documentation, including missing endorsements on export forms and lack of additional shipping documents, raised concerns about possible diversion of goods. The Commissioner confirmed the duty demand but ordered a fresh adjudication to verify export evidence and address quantity discrepancies based on DMT measurements. The Tribunal emphasized the need for accurate documentation in duty assessments, directing the Commissioner to allow a personal hearing and submission of relevant export documents before making a final decision.</description>
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