Commissioner (Appeals) mishandles iron ore export duty case; acknowledges error but rejects appeal, leading to demand dismissal.

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....Valuation of Export duty on Iron ore - The entire process of Adjudication and appeal proceedings before the Commissioner (Appeals) have been carried out in a very casual and careless manner. The Commissioner (Appeals) after holding that the Adjudicating Authority was in error in going with enhancement still has rejected the appeal - Demand set aside - AT....