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2015 (3) TMI 1076 - AT - CustomsDemand of differential duty - classification of Ship Stores, Bunkers, Movable Gears on board - Provisional assessment - held that:- Commissioner (Appeals) passed the order without going into the merits. Both the parties agreed that the matters should be remanded to the Commissioner (Appeals). Accordingly, we set aide the impugned order and the matters are remanded to the Commissioner (Appeals) to decide the appeal on merit after hearing the appellants - Decided in favour of assessee.
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