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    <title>2023 (6) TMI 1348 - CALCUTTA HIGH COURT</title>
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    <description>The HC concluded that the impugned order by the Customs, Excise &amp; Service Tax Appellate Tribunal lacked proper application of mind and did not adhere to the Division Bench&#039;s directions. The Tribunal had failed to consider the earlier period where the department accepted the petitioner&#039;s classification. Consequently, the HC disposed of the writ petitions and remanded the matter back to the sales tax authority tribunal for a fresh order, instructing them to consider the Division Bench&#039;s specific observations from the prior judgment.</description>
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      <description>The HC concluded that the impugned order by the Customs, Excise &amp; Service Tax Appellate Tribunal lacked proper application of mind and did not adhere to the Division Bench&#039;s directions. The Tribunal had failed to consider the earlier period where the department accepted the petitioner&#039;s classification. Consequently, the HC disposed of the writ petitions and remanded the matter back to the sales tax authority tribunal for a fresh order, instructing them to consider the Division Bench&#039;s specific observations from the prior judgment.</description>
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