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    <title>2018 (5) TMI 1204 - CESTAT BANGALORE</title>
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    <description>The Tribunal remanded the case concerning the discharge of excise duty on manufactured goods back to the original authority for verification of discrepancies in goods return timing and examination of alleged violations of notifications and rules. The appellant&#039;s appeal was prompted by the rejection of their appeal by the Commissioner(Appeals) due to failure to consider factual and legal aspects, including the return of goods certified by a Chartered Accountant. The Tribunal emphasized the need for a thorough examination of evidence to determine the accuracy of the appellant&#039;s claims, particularly regarding suppression of facts and misdeclaration, and the issue of limitation on the demand for duty payment.</description>
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      <title>2018 (5) TMI 1204 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=360640</link>
      <description>The Tribunal remanded the case concerning the discharge of excise duty on manufactured goods back to the original authority for verification of discrepancies in goods return timing and examination of alleged violations of notifications and rules. The appellant&#039;s appeal was prompted by the rejection of their appeal by the Commissioner(Appeals) due to failure to consider factual and legal aspects, including the return of goods certified by a Chartered Accountant. The Tribunal emphasized the need for a thorough examination of evidence to determine the accuracy of the appellant&#039;s claims, particularly regarding suppression of facts and misdeclaration, and the issue of limitation on the demand for duty payment.</description>
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