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    <title>2017 (10) TMI 957 - CESTAT NEW DELHI</title>
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    <description>The case involved an appeal against duty demand, interest, equivalent duty amount, and penalty imposition on M/s. Ahuja Battery Covers for alleged clandestine removal of goods. The initial order was challenged, remanded due to discrepancies in the investigation process, and observations highlighted key aspects. Lack of discussion on appellants&#039; submissions and failure to consider all facts led to setting aside the impugned order. The matter was remanded for compliance with previous directions and providing a fair opportunity for the appellant to present their case, emphasizing the importance of a speaking order and procedural fairness in adjudication.</description>
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      <link>https://www.taxtmi.com/caselaws?id=349802</link>
      <description>The case involved an appeal against duty demand, interest, equivalent duty amount, and penalty imposition on M/s. Ahuja Battery Covers for alleged clandestine removal of goods. The initial order was challenged, remanded due to discrepancies in the investigation process, and observations highlighted key aspects. Lack of discussion on appellants&#039; submissions and failure to consider all facts led to setting aside the impugned order. The matter was remanded for compliance with previous directions and providing a fair opportunity for the appellant to present their case, emphasizing the importance of a speaking order and procedural fairness in adjudication.</description>
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