2016 (11) TMI 814

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..... from any other person. In view of that it is clear that the Order-in-Original suffers from lack of application of mind. The appeal is dismissed and the matter is remanded back to the Original Adjudicating authority for denovo examination. - C/930/05 - A/90762/16/CB - Dated:- 5-10-2016 - Mr. Ramesh Nair, Member (Judicial) and Mr. Raju, Member (Technical) Shri. J. Arthur Prem, Advocate for .....

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..... e appellant argued that the price has not been influenced by the collaboration agreement as has been recorded by Dy Commissioner in his Order-in-Original. He further pointed out that Dy Commissioner has seen the pricing policy documents of Ebara Corporation, Japan duly certified by an Independent Public Accountant wherein it has been stated that price of the goods to general customers an .....

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..... as challenged order-in-original before the Commissioner(Appeals) seeking remand of the same. When Commissioner(Appeals) allowed the Revenue s appeal, it amounts to remand the case to the Original adjudicating authority. Appellant in their appeal have not submitted copy of collaboration agreement however article x has been reproduced on page 9 of the appeal. The said article reads as fol .....

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