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2014 (8) TMI 216 - CESTAT MUMBAIValuation - labelling of goods has to be undertaken in bond prior to ex-bond clearances - Whether the excise duty demanded on the basis of MRP is a revenue neutral exercise inasmuch as the appellant has discharged CVD liability on the imported goods on the same MRP - Held that:- appellants would have been entitled to CENVAT credit of the CVD paid on the imported goods, even if there was a variation in the MRP declared to the Customs and the MRP on which excise duty liability is being demanded. In these circumstances, we are of the view that the matter has to go back to the adjudicating authority for verification of the fact whether MRP on which CVD liability has been discharged and the MRP on which excise duty is being demanded are one and the same. If they are found to be same, the question of demand of any excise duty liability would not arise at all. The appellants are directed to furnish before the adjudicating authority all the evidences by way of Bills of Entry and other documentary evidences in support of their contention that they have discharged CVD liability on the same MRP on which excise duty is being demanded vide the impugned notice and the order. - Matter remanded back - Decided in favour of assessee.
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