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    <title>2017 (1) TMI 1361 - CESTAT CHENNAI</title>
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    <description>The appellate authority&#039;s order was found to have legal infirmities due to improper application of the law. Both sides are directed to present their case before the appellate authority, who shall hear them thoroughly and test the transactions based on the law in force during the relevant periods. The appellate authority is expected to pass a reasoned and speaking order by 31st March 2017. The six additional appeals involving different periods are also remanded for re-adjudication, with instructions to determine the &quot;transaction value&quot; considering normal sales transactions and resolving the dispute at the grassroots level. The appellate authority shall examine the material facts, consider the pleadings on fact and law, and apply the relevant law to pass an appropriate order.</description>
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