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<h1>CESTAT Mumbai: Appeal Allowed, Order Set Aside, Case Remanded for Re-determination</h1> The Appellate Tribunal CESTAT, Mumbai allowed the appeal, set aside the order, and remanded the case for re-determination in de novo proceedings due to ... Valuation The Appellate Tribunal CESTAT, Mumbai allowed the appeal, set aside the order, and remanded the case for re-determination in de novo proceedings, as the royalty additions at 55% were not based on acceptable logic. The tribunal noted that the officers had the power to obtain necessary documents and that arbitrary acts cannot be sustained.