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2010 (4) TMI 944 - AT - Central Excise

The Appellate Tribunal CESTAT Ahmedabad upheld the Commissioner (Appeals) decision that a Board clarification issued in Circular No. 813/10/2005-CX had retrospective effect. The Revenue's appeal was rejected as it lacked merit, and the Order in Original for assessing physician samples based on Rule 4 of Valuation Rules was deemed legal and proper.

 

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