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    <title>2017 (12) TMI 1209 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the impugned order and remanded the matter to the adjudicating authority for fresh consideration. The authority was directed to reassess the allegations and evidence regarding misdeclaration, apply the invoked provisions correctly, and determine the duty liability and eligibility for exemptions accordingly. The appeals were disposed of by way of remand.</description>
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      <description>The Tribunal set aside the impugned order and remanded the matter to the adjudicating authority for fresh consideration. The authority was directed to reassess the allegations and evidence regarding misdeclaration, apply the invoked provisions correctly, and determine the duty liability and eligibility for exemptions accordingly. The appeals were disposed of by way of remand.</description>
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