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    <title>2018 (4) TMI 953 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the duty recovery order under the Central Excise Act, 1944, due to alleged clandestine removal, shortage of raw materials, and spurious entries. It found the original authority failed to adequately consider the appellant&#039;s submissions and evidence, necessitating a re-examination. The judgment emphasized the importance of a thorough assessment before initiating recovery actions, leading to the remand of the matter for re-determination based on the appellant&#039;s contentions.</description>
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      <description>The Tribunal set aside the duty recovery order under the Central Excise Act, 1944, due to alleged clandestine removal, shortage of raw materials, and spurious entries. It found the original authority failed to adequately consider the appellant&#039;s submissions and evidence, necessitating a re-examination. The judgment emphasized the importance of a thorough assessment before initiating recovery actions, leading to the remand of the matter for re-determination based on the appellant&#039;s contentions.</description>
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