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2018 (7) TMI 1373 - CESTAT KOLKATAValuation - inclusion of freight and transportation charges from factory gate to the premises of Stockyard /Consignment Agent in assessable value - assessee contended that they never acted as consignment agent though there is an agreement for consignment agent - Held that:- It is seen that the Assessee paid the duty on the Invoice value - The Revenue had not disputed the fact that the assessee cleared the converted goods on payment of Central Excise duty - appeal dismissed - decided against Revenue.
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