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    <title>2019 (11) TMI 951 - CESTAT MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT Mumbai set aside an order finding M/s Royal Brushes Pvt Ltd, M/s Royal Enterprises, and Shri Dinesh Hirji Kenia liable for central excise duties, penalties, and confiscation of goods related to the manufacturing and sale of toothbrushes. The judgment highlighted uncertainties in determining duty liability and the lack of clarity in segregating branded and unbranded goods. The impugned order was deemed deficient in addressing essential aspects, leading to its reversal and a directive for rehearing by the first appellate authority based on factual and legal submissions. The appeals were disposed of on 15/11/2019.</description>
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