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2014 (12) TMI 406 - CESTAT BANGALOREDetermination of transaction value - CENVAT credit entitlement on the inputs used for preparation of agarbathi masala - permission for production of additional evidence in terms of Rule 23 of the CEGAT (Procedure) Rules, 1982 - Held that:- Appellants had not taken these grounds since the appellants were very confident that Agarbathi masala was not excisable and not marketable - Therefore, there was failure to submit alternative grounds and only when they failed, they realized that they should have made such alternative grounds. We find this explanation to be reasonable – If submission of additional evidences is not allowed and the matter is not remanded, it would result in a peculiar situation where the same issue would be receiving different treatments for different periods – in the interest of justice and to ensure uniform treatment of the same issues for all the different periods, matter is remanded to original authority for adjudication afresh.
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