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    <title>2019 (8) TMI 1364 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the Commissioner (Appeals)&#039;s decision to remand the case for reconsideration by the original adjudicating authority. The appeal was dismissed, directing a reevaluation of the case, including the trading activity plea, and deciding on all pertinent issues afresh. The Tribunal emphasized the need for proper scrutiny of all relevant issues and instructed the Registry to facilitate the process accordingly.</description>
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      <description>The Tribunal upheld the Commissioner (Appeals)&#039;s decision to remand the case for reconsideration by the original adjudicating authority. The appeal was dismissed, directing a reevaluation of the case, including the trading activity plea, and deciding on all pertinent issues afresh. The Tribunal emphasized the need for proper scrutiny of all relevant issues and instructed the Registry to facilitate the process accordingly.</description>
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