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2015 (4) TMI 1017 - AT - CustomsDenial of request for lodging DECE book - Non submission of proper documents - Assessee contends that documents already lying with dept. - Held that:- documents came in the light after the order was passed by the Commissioner (Appeals). In view of that, it is appropriate that the matter should be re-examined by the Adjudicating authority. - Matter remanded back - Decided in favour of assessee.
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