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    <title>2019 (1) TMI 2073 - CALCUTTA HIGH COURT</title>
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    <description>The High Court held that the Tribunal had not properly appreciated the factual aspects, including the treatment of excise duty amounts collected from the railways. Because that factual evaluation was inadequate, the Court set aside the Tribunal&#039;s order and directed a de novo hearing and determination in accordance with law with reasons. The matter was therefore remanded to the Tribunal for fresh consideration.</description>
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      <description>The High Court held that the Tribunal had not properly appreciated the factual aspects, including the treatment of excise duty amounts collected from the railways. Because that factual evaluation was inadequate, the Court set aside the Tribunal&#039;s order and directed a de novo hearing and determination in accordance with law with reasons. The matter was therefore remanded to the Tribunal for fresh consideration.</description>
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