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2010 (7) TMI 545 - CESTAT, NEW DELHIDemand - The ground on which it was rejected was that, such payment of octroi does not relate to the sale of the goods and, therefore, beyond the scope of the deductions in terms of Section 4A(3)(d) of the Central Excise Act, 1944 - ‘transaction value’ would disclose that, the same does not include the amount of duty of excise, sales tax and other taxes, if any, actually paid or actually payable on such goods - The finding in that regard arrived at by both the authorities below is clearly unsustainable and is liable to be set aside and the matter remanded to the adjudicating authority to finalize the assessable value after deducting the said amount disallowed under the impugned order - Appeal is allowed
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