2015 (5) TMI 488

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....Rupesh Kumar, Adv. & Mr B Krishna Prasad, Adv. For the Respondents : Mr Arvind Datar, Sr. Adv. Mr K R Sasiprabhu, Adv. Mr Robin V S, Adv. Mr Rohan Shah, Adv. Mr Alok Yadav, Adv. Mr J C Patil, Adv. Mr Somnath Shukla, Adv. Mr Ashwin Dave, Adv. Ms Shilpa Balani, Adv. & Mr Vishnu Sharma, Adv. ORDER Perusal of the impugned order passed by the Tribunal reveals that the Tribunal formulated as ma....

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....ow-how-fees in the assessable value of imports is remitted to the Commissioner for revaluation. In respect of both these issues, as is clear from the above, the matter is remitted back to the Commissioner for deciding these issues available for want of adequate material before the Tribunal. Having regard to the aforesaid, it is not even necessary to decide these issues by this Court as we wo....