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    <title>2013 (10) TMI 55 - BOMBAY HIGH COURT</title>
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    <description>The High Court set aside CESTAT&#039;s decision to remand a case involving the valuation of technical products based on MRP versus transaction value. The Court emphasized that CESTAT could have decided the case on merits without requiring a fresh adjudication, as no additional facts were needed. Despite the dispute being limited to technical products, the Court found CESTAT&#039;s remand unnecessary and directed a decision on the merits of the case.</description>
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      <description>The High Court set aside CESTAT&#039;s decision to remand a case involving the valuation of technical products based on MRP versus transaction value. The Court emphasized that CESTAT could have decided the case on merits without requiring a fresh adjudication, as no additional facts were needed. Despite the dispute being limited to technical products, the Court found CESTAT&#039;s remand unnecessary and directed a decision on the merits of the case.</description>
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