Commissioner Oversteps Appeal Scope by Overturning Decision on Transaction Value; Case Remanded for Further Review.

Principle of natural justice - it was contended that they have preferred appeal only against addition of royalty amount ordered by the adjudicating authority whereas the Commissioner (Appeals) has gone beyond the grounds of appeal and suo moto set aside the order of the lower authority relating to acceptance of the transaction value - matter remanded back - AT .....

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