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    <title>2018 (2) TMI 535 - CESTAT, MUMBAI</title>
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    <description>The Tribunal set aside the order confirming demand, interest, and penalty under the Central Excise Act, 1944, and remanded the matter to the original authority for a fresh decision. The appellant, a 100% export-oriented unit, successfully argued that the lower authorities had not properly considered their submissions and supporting evidence regarding the services availed. The Tribunal directed the original authority to thoroughly examine all submissions before reaching a decision, ultimately disposing of the appeal in favor of the appellant.</description>
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