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    <title>2019 (8) TMI 1365 - BOMBAY HIGH COURT</title>
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    <description>The Bombay High Court allowed appeals challenging the reduction of penalty amount by CESTAT. The court found that CESTAT failed to address the crucial jurisdictional issue of limitation, leading to the setting aside of the judgment. The matter was remanded for fresh adjudication within six months, emphasizing the importance of considering jurisdictional issues in excise cases and ensuring procedural fairness. The High Court highlighted the significance of addressing all relevant aspects and the need for legal compliance in excise matters.</description>
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      <description>The Bombay High Court allowed appeals challenging the reduction of penalty amount by CESTAT. The court found that CESTAT failed to address the crucial jurisdictional issue of limitation, leading to the setting aside of the judgment. The matter was remanded for fresh adjudication within six months, emphasizing the importance of considering jurisdictional issues in excise cases and ensuring procedural fairness. The High Court highlighted the significance of addressing all relevant aspects and the need for legal compliance in excise matters.</description>
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