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2016 (1) TMI 1131 - AT - Central ExciseValuation - yarn falling under Heading Nos. 5203, 5204, 5504 and 5506 of the Central Excise Tariff Act, 1985 - captive consumption - comparable value - assessable value in terms of Rule 6(b)(1) of the Central Excise (Valuation) Rules - whether the yarn to be valued at comparable value or the assessable value after claiming deductions? - Held that: - the decision in the case of assessee's own case [2015 (3) TMI 1044 - SUPREME COURT] apply where it was held that the appellant shall be entitle to adjust the cost which is incurred and mentioned in process (v) and (vi) of the sales in selling cost. Since this benefit is wrongly denied to the appellant by all the authorities below, the case remanded back to the adjudicating authority Matter on remand to the adjudicating authority for passing a denovo adjudication order within a period of 3 months after granting opportunity of personal hearing - permission granted to submit additional information to form basis for recalculation of the duty - appeal allowed - decided in favor of appellant.
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