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2024 (4) TMI 178 - CESTAT CHENNAIValuation - Imported 20 MT of Aluminium powder 99.7% - enhancement of value - duty paid under protest - Non speaking order - appellant waived the show cause notice as well as Personal Hearing - HELD THAT:- There is no detailed discussion as to how the enhancement has been arrived at by the assessing authority. For this reason we are of the considered view that the matter has to be remanded to the adjudicating authority for re-considering the assessment of the imported goods. The appellant is at liberty to furnish details of contemporaneous imports before the adjudicating authority who shall look into these evidences also. In the result, the impugned order is set aside. The appeals are allowed by way of remand.
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