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    <title>2026 (6) TMI 1151 - CESTAT KOLKATA</title>
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    <description>Commission earned by distributors from the sale and marketing of Amway products was treated as consideration for Business Auxiliary Service, but the Tribunal followed its earlier remand directions in similar connected matters and did not sustain the impugned order on merits at this stage. The matter was sent back to the adjudicating authority for fresh consideration in accordance with the Tribunal&#039;s prior instructions. The impugned order was set aside and the appeals were remanded for de novo adjudication.</description>
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      <description>Commission earned by distributors from the sale and marketing of Amway products was treated as consideration for Business Auxiliary Service, but the Tribunal followed its earlier remand directions in similar connected matters and did not sustain the impugned order on merits at this stage. The matter was sent back to the adjudicating authority for fresh consideration in accordance with the Tribunal&#039;s prior instructions. The impugned order was set aside and the appeals were remanded for de novo adjudication.</description>
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