Supreme Court remands case for rehearing on valuation, rate, and duty calculation issues. Appeal favorably disposed.

The Supreme Court of India condoned the delay in the case and remanded the matter back to the Commissioner (Appeals) for rehearing on issues related to valuation, rate, and calculation of duty. The appeal was disposed of in favor of the appellant.

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The Supreme Court of India condoned the delay in the case. The Tribunal erred in considering the rate and calculation of duty, which was not part of the original show cause notice. The matter is remanded back to the Commissioner (Appeals) for rehearing on all issues related to valuation, rate, and calculation of duty. The appeal is disposed of.

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