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    <title>2017 (12) TMI 1248 - CESTAT MUMBAI</title>
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    <description>The Tribunal remanded the case back to the Commissioner for a fresh decision due to discrepancies in the show cause notices and lack of clarity in quantifying duty demand. Despite the appellant&#039;s failure to provide a robust defense, the Tribunal emphasized the need for proper examination of the nature of expenses in the debit notes before confirming any demand. The Commissioner was directed to provide ample opportunity to the appellant during the process, ensuring fairness in the adjudication.</description>
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      <description>The Tribunal remanded the case back to the Commissioner for a fresh decision due to discrepancies in the show cause notices and lack of clarity in quantifying duty demand. Despite the appellant&#039;s failure to provide a robust defense, the Tribunal emphasized the need for proper examination of the nature of expenses in the debit notes before confirming any demand. The Commissioner was directed to provide ample opportunity to the appellant during the process, ensuring fairness in the adjudication.</description>
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