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2011 (6) TMI 601 - CESTAT, MUMBAICaptive consumption of the goods - inclusion notional profit in the assessable value – Held that:- Tribunal has categorically held that the price of comparable goods manufactured by Gujarat State Fertilizers & Chemicals Ltd. and purchased by the respondent during the relevant period was not higher than the price at which the respondent paid duty and this comparable price ought to be applied by invoking Rule 6(b)(i). Therefore, the matter was remanded back to the Commissioner (Appeals) to examine the issue, as directed. Commissioner (Appeals) has followed the direction of this Tribunal and thereafter he has arrived at a decision that the matter has to be examined by the adjudicating authority by applying Rule 6(b)(i) of the Central Excise (Valuation) Rules and to arrive at a correct assessable value. appeal is premature as the assessable value has not been ascertained till date. Revenue's appeal is rejected
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