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    <title>2019 (11) TMI 1047 - CESTAT BANGALORE</title>
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    <description>The Tribunal remanded the case back to the original authority for a fresh determination. The impugned order lacked proper appreciation of facts and the return of goods by the appellant. The original authority was tasked with assessing the appellant&#039;s eligibility for the claimed CENVAT credit under Rule 16 of the Central Excise Rules, 2002, and determining any duty shortfall for February 2016 after considering the eligible credit. The remand aimed to ensure a fair decision based on a thorough evaluation of the facts and compliance with legal provisions.</description>
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      <description>The Tribunal remanded the case back to the original authority for a fresh determination. The impugned order lacked proper appreciation of facts and the return of goods by the appellant. The original authority was tasked with assessing the appellant&#039;s eligibility for the claimed CENVAT credit under Rule 16 of the Central Excise Rules, 2002, and determining any duty shortfall for February 2016 after considering the eligible credit. The remand aimed to ensure a fair decision based on a thorough evaluation of the facts and compliance with legal provisions.</description>
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