2003 (5) TMI 62

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..... as merely directed a remand of the matter, we do not interfere with the order but make it clear that the Commissioner (Appeals) will rehear the matter as directed by the Tribunal and will allow the parties to raise all issues as regards the valuation as well as the rate and calculation of duty - Decided in favour of assessee. - D5779 of 2003 - - - Dated:- 6-5-2003 - Ruma Pal and B.N. Srikrishna .....

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..... L.T. 663 covered the question of the calculation of the duty. Since the Tribunal has merely directed a remand of the matter, we do not interfere with the order but make it clear that the Commissioner (Appeals) will rehear the matter as directed by the Tribunal and will allow the parties to raise all issues as regards the valuation as well as the rate and calculation of duty. 4. The appeal is dis .....

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