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    <title>2021 (11) TMI 517 - COMMISSIONER OF CUSTOMS (APPEALS), AHMEDABAD</title>
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    <description>The appellate authority treated remand as necessary where the adjudication order had not addressed the relevant mineral-export notification under Section 11C of the Mines and Minerals (Development and Regulation) Act, 1957, together with supporting factual material. As the record was inadequate for a final merits determination and no response was received from the adjudicating authority when comments were sought, the matter required fresh examination of the facts, documents and submissions. The order was set aside and the case was remitted for de novo adjudication in accordance with law and natural justice.</description>
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      <description>The appellate authority treated remand as necessary where the adjudication order had not addressed the relevant mineral-export notification under Section 11C of the Mines and Minerals (Development and Regulation) Act, 1957, together with supporting factual material. As the record was inadequate for a final merits determination and no response was received from the adjudicating authority when comments were sought, the matter required fresh examination of the facts, documents and submissions. The order was set aside and the case was remitted for de novo adjudication in accordance with law and natural justice.</description>
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