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2005 (1) TMI 184 - CESTAT, BANGALOREExtract: .......uty is not sustainable. Since these decisions have not been considered, we remand the case to the Commissioner to decide the case de novo after taking into account the above mentioned case laws and also to re-calculate the assessable value of the goods as per CAS-4 by observing the principles of natural justice. The ROM is allowed by way of remand.
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