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TMI Blog2008 (8) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... nga, SDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. This early hearing application is filed by the applicant for out of turn hearing of Appeal No. C/687/08. 2. After hearing both sides for some time, we find that the application needs to be allowed and we do so, and take up the stay petition and the appeal for disposal. 3. We find that the stay petition is for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the importer was paying royalty on the cost of imported materials also. Since, the said registered user agreement was not before the Original Authority it was maintained that the impugned Order-in-Original suffered from the short coming of not having made a detailed examination of these aspects before accepting the invoice price for transaction purposes. It is seen that the impugned Order- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 188 (S.C.)] had clearly settled the law that once the power of remanding the matter back to the adjudicating authority is taken out from the Commissioner (Appeals), there cannot be any remand to the adjudicating authority. In view of this settled position the impugned order is improper and needs to be set aside and we do so. The appeal is allowed and the matter is remanded back to the ld. Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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