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2015 (10) TMI 414 - AT - CustomsValuation - Demand of 1% Extra Duty Deposit - Held that:- LAA has considered the submissions of Revenue at pages 6 and 7 of the order and held that LA has not examined the facts for determining the value under Rule 7 of CVR. Since the matter is already remanded by LAA without the issue being not decided on merits, we find that there is no merit in the appellant's plea for remand of the matter by this Tribunal to Commissioner (Appeals). - Decided against assessee.
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