2008 (6) TMI 134

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..... ri U.H. Jadhav, JDR, for the Respondent. [Order]. - Heard both sides and perused the records. 2. The brief facts of the case are that the Deputy Commissioner by the first Order-in-Original dated 31-3-2006 rejected the invoice value and ordered for loading the transaction value by 50% for goods imported by the appellants from the related supplier on the grounds that the appellants had failed to s .....

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..... nology Transfer Agreement required to determine the technical know-how fee/licence fee/lump sum fee. In appeal, the Commissioner (Appeals), vide the impugned order dated 8-10-2007, confirmed the findings of the Deputy Commissioner and upheld the loading of the goods imported by 100% of the transaction value. 4. We note that the two Orders-in-Original passed by the Deputy Commissioner are in confl .....

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..... if still it was felt that some more records were needed in order to ascertain the facts so as to reach to a conclusion, he could have either himself examined the same or better still, he could have remanded the matter afresh rather than upholding the loading of 100% of the invoice value, which was bereft of any finding. 6. In view of the above, we remand the case to the original adjudicating aut .....

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