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2001 (5) TMI 729 - CEGAT, KOLKATAExtract: .......e orders passed by the lower authorities so far as they relate to the Valuation of the impugned goods for the purpose of assessment and remand the matter to the original authority for de novo consideration and for passing a fresh order with reasons under the correct provisions of law. 6. emsp The appeal is thus allowed by remand in the above terms.
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