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2016 (8) TMI 179 - CESTAT CHENNAIValuation - loading of 45% to the invoice value - related parties - Held that:- Commissioner (Appeals) did not examine that whether loading of 45% on the invoice value is Justified, abruptly concluded that further loading is desirable. - When the order of learned Commissioner (Appeals) is of the above nature, and that demonstrates that there is violation of natural justice and appellant was not put to notice, such an order shall not stand to meet the judicial scrutiny - Matter remanded back.
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