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2000 (10) TMI 431 - CEGAT, NEW DELHIExtract: .......he main issue is being remanded to the Adjudicating Authority, we are not considering the other question of assessment of parts imported by the Appellants and whether they had resorted to under-valuation. These points are left to the Commissioner for decision while adjudicating the matter afresh. 5. emsp The appeal is thus allowed by way of remand.
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