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2018 (3) TMI 1121 - AT - Central ExciseClandestine removal - X-Ray machines - case of appellant is that the matter should be remanded for reconsideration of overall matter as there are serious inconsistencies in the facts and the findings given by the Ld. Commissioner in the impugned order - Held that: - there are indeed inconsistency between the finding given by the Ld. Commissioner in the impugned order and the facts narrated by the appellant, which is arising from the records seized by the investigation at the time of investigation - matter needs remand for reconsideration of various aspects such as quantity of clearance of X-Ray machines, valuation, eligibility of SSI exemption etc. - appeal allowed by way of remand.
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