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    <title>2019 (1) TMI 910 - GUJARAT HIGH COURT</title>
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    <description>The High Court quashed the Tribunal&#039;s orders and ruled in favor of the appellants, stating that the demands of duty, fine, and penalty were unjustified. The Court found that the simplified export procedures should apply, as the actual export was not disputed, and the manufacturing unit was located in a rural area. The Court deemed the Tribunal&#039;s remand unnecessary and erroneous, disposing of the Special Civil Application and tax appeal in favor of the appellants with no order as to costs.</description>
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      <description>The High Court quashed the Tribunal&#039;s orders and ruled in favor of the appellants, stating that the demands of duty, fine, and penalty were unjustified. The Court found that the simplified export procedures should apply, as the actual export was not disputed, and the manufacturing unit was located in a rural area. The Court deemed the Tribunal&#039;s remand unnecessary and erroneous, disposing of the Special Civil Application and tax appeal in favor of the appellants with no order as to costs.</description>
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