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    <title>2023 (10) TMI 817 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed all three appeals and set aside the orders issued by the Commissionerate of CGST &amp;amp; CX. It emphasized the importance of maintaining consistency and predictability in judicial decisions, aligning with prior precedents. The Tribunal found the Commissioner&#039;s findings to lack proper substantiation and deemed them prejudiced against the Appellant. Consequently, the Tribunal concluded that demands based on previous conformation orders should be annulled, reinforcing the necessity for fair and clear tax assessments.</description>
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      <description>The Tribunal allowed all three appeals and set aside the orders issued by the Commissionerate of CGST &amp;amp; CX. It emphasized the importance of maintaining consistency and predictability in judicial decisions, aligning with prior precedents. The Tribunal found the Commissioner&#039;s findings to lack proper substantiation and deemed them prejudiced against the Appellant. Consequently, the Tribunal concluded that demands based on previous conformation orders should be annulled, reinforcing the necessity for fair and clear tax assessments.</description>
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