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    <title>2019 (2) TMI 2040 - CALCUTTA HIGH COURT</title>
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    <description>The High Court found the Tribunal&#039;s order unsustainable and remanded the case for fresh consideration due to a lack of explanation regarding alleged notional stock shortage. Emphasizing the importance of establishing identical facts before applying precedent decisions, the Court directed the Tribunal to dispose of the appeal within three months. The appeal under Section 35G of the Central Excise Act, 1944 was addressed by Justices I. P. Mukerji and Md. Nizamuddin, leading to the disposal of the appeal and stay application.</description>
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