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2016 (12) TMI 1100 - AT - CustomsValidity of order of Original authority - foreign collaboration agreement - non-examination of the relevant documents - Rule 4(3) of CVR, 1988 - Held that: - Revenue’s appeal was allowed only on the ground that the Adjudicating authority passed the order without examination of the relevant documents whereas the Commissioner(Appeals) has not gone into facts and legal issues of the matter therefore appeal was not supposed to be allowed but it should have been remanded to the Adjudicating authority - appeal allowed by way of remand.
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