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    <title>2019 (2) TMI 1229 - CESTAT AHMEDABAD</title>
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    <description>The appeal was allowed by the Appellate Tribunal CESTAT AHMEDABAD, remanding the case to the Adjudicating Authority for further review. The Tribunal directed a reconsideration of whether the appellant should pay 5% or 6% of the value of exempted trading activities, emphasizing verification of the correctness of the Cenvat credit reversal and the payment related to common input services used in trading activity. The Adjudicating Authority was instructed to issue a fresh order after examining these aspects and granting the appellant a reasonable opportunity for a personal hearing.</description>
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      <description>The appeal was allowed by the Appellate Tribunal CESTAT AHMEDABAD, remanding the case to the Adjudicating Authority for further review. The Tribunal directed a reconsideration of whether the appellant should pay 5% or 6% of the value of exempted trading activities, emphasizing verification of the correctness of the Cenvat credit reversal and the payment related to common input services used in trading activity. The Adjudicating Authority was instructed to issue a fresh order after examining these aspects and granting the appellant a reasonable opportunity for a personal hearing.</description>
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