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    <title>2023 (10) TMI 883 - CESTAT KOLKATA</title>
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    <description>The Tribunal remanded the case to the Adjudicating Authority for further verification of the Appellant&#039;s statements regarding Service Tax liability. The Appellant was accused of availing both abatement and Cenvat Credit simultaneously, which was contested. The Tribunal found that the Adjudicating Authority had not adequately verified the Appellant&#039;s submitted details. The Authority was directed to reassess the evidence and issue a detailed order, ensuring compliance with natural justice principles, within four months.</description>
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      <description>The Tribunal remanded the case to the Adjudicating Authority for further verification of the Appellant&#039;s statements regarding Service Tax liability. The Appellant was accused of availing both abatement and Cenvat Credit simultaneously, which was contested. The Tribunal found that the Adjudicating Authority had not adequately verified the Appellant&#039;s submitted details. The Authority was directed to reassess the evidence and issue a detailed order, ensuring compliance with natural justice principles, within four months.</description>
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