2014 (3) TMI 600

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..... Respondent. ORDER Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed present appeal. 2. After hearing both sides duly represented by Shri P.K. Sharma, ld. DR and Shri A.S. Hasija, ld. Advocate, we find that the respondent imported medical instruments and kits from their principal in USA. As per the assessee, wrong value was mentioned in their sale invoic .....

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..... ity to re-assess the bills of entry. 4. The Revenue's main objection is that the Commissioner (Appeals) has no power to remand. Without going into legal issue, we find that admittedly the Tribunal has power to remand. We deem it fit to remand the matter back to the original adjudicating authority to examine the assessee's claim. 5. Further objection of the Revenue that inasmuch as ther .....

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