TMI Blog2015 (10) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... sue 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. - Appeal No.C/EH/40128/2015 & C/352/2009 - FINAL ORDER No.40731/2015 - Dated:- 2-7-2015 - Shri R. Periasami and Shri P.K. Choudhary, JJ. For The Appellant : Shri Rahim, Advocate For The Respondent : Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant to pay 1% Extra Duty Deposit (EDD) pending finalisation. Subsequently by OIO dated 17.1.2007, the department accepted the transaction value as per Rule 4 (3) (a) of Customs Valuation Rules 1988. Aggrieved by the order, Revenue filed appeal before Commissioner (Appeals) and the Commissioner (Appeals) remanded the case to the original adjudicating authority for de novo. Hence appellant filed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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). The appeal is therefore dismissed. However, we direct the original authority to finalize the de novo proceedings as directed by Commissioner (Appeals) in his order dt. 29.6.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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