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    <description>The appeals were allowed by the Tribunal, remanding the matter to the adjudicating authority for a fresh decision on the dispute over the enhanced value of imported copper scrap based on LME price. This decision provided the appellants with an opportunity to present their case on merit, overturning the rejection by the Commissioner (Appeals) and acknowledging the appellant&#039;s right to challenge the assessment order within the prescribed time limit.</description>
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