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2015 (1) TMI 164 - MADRAS HIGH COURTMisdeclaration of goods - Imposition of penalty - Whether the Appellate Tribunal is correct in holding that the impugned items are "electronic scrap" on the basis of the invoices of M/s.Canon Singapore raised in favour of M/s.Cimelia Singapore against the expert opinion of Chartered Engineer who has done the detailed examinations of the goods - Held that:- there is no specific finding by the Tribunal as has been raised in the substantial question of law. All that the Tribunal has ordered is remanded the matter back to the Commissioner to redo the exercise after giving detailed analysis on the issues pointed out in paragraph 9 of the order. Hence, the substantial question of law does not requires to be answered in a case of open remand. All other findings of the Tribunal are not challenged. Accordingly, we find no question of law arises for consideration in this appeal. - Decided against Revenue.
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