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2014 (11) TMI 955 - AT - CustomsDetermination of assessable value of export goods - Held that:- Regarding determination of the assessable value of the export goods on the basis of bench mark price of CCCMMC without supplying the said evidence/ data to the Respondent, we had remanded the matter to the ld. Adjudicating Authority for re-determination of the assessable value, after supplying the necessary date to the Respondent, in the appellants own case [2014 (8) TMI 213 - CESTAT KOLKATA]. Accordingly, following the said precedent, for determination of the value, we remand the case to the ld. Adjudicating Authority for deciding the issue afresh after supplying the relevant data to the Respondent. Needless to mention a reasonable opportunity be allowed to the Appellant. This issue may be decided, preferably within three months from the date of communication of this Order - Decided in favour of Revenue.
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