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    <title>2005 (1) TMI 184 - CESTAT, BANGALORE</title>
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    <description>The Appellate Tribunal CESTAT, BANGALORE found that in cases of inter-unit transfers within the same manufacturer, the allegation of duty evasion is not sustainable if credit is available at the receiving unit. The Tribunal remanded the case to the Commissioner for a fresh decision, directing a reconsideration in light of relevant case laws and ensuring principles of natural justice are followed. The Review of Order on Merits (ROM) was allowed for further consideration.</description>
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      <description>The Appellate Tribunal CESTAT, BANGALORE found that in cases of inter-unit transfers within the same manufacturer, the allegation of duty evasion is not sustainable if credit is available at the receiving unit. The Tribunal remanded the case to the Commissioner for a fresh decision, directing a reconsideration in light of relevant case laws and ensuring principles of natural justice are followed. The Review of Order on Merits (ROM) was allowed for further consideration.</description>
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