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    <description>The appellate authority remanded the case back to the Assistant Commissioner for a detailed adjudication on the interpretation of assessable value for goods manufactured on job work basis, emphasizing the need for a comprehensive reconsideration. The judgment highlighted procedural fairness concerns, challenging the Department&#039;s demands for differential duty amounts and underscoring the importance of reasoned adjudication and adherence to natural justice principles. The case was returned for a more thorough review to address the deficiencies in the adjudication process and ensure a fair and expeditious resolution.</description>
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