Tribunal's handling of assessee's appeal u/s 4 criticized; case remanded to CESTAT for thorough review.

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....Valuation - Place of removal - Section 4 - contracts contain a clear stipulation that in case of any damage to the goods during transit, the supplier will lodge the claim and obtain compensation from the insurance company - The perfunctory manner in which the appeal of the assessee is allowed, by the tribunal, cannot be countenanced - Matter remanded back to CESTAT - SC....