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2013 (5) TMI 165 - AT - Central ExciseValuation dispute - appellant was clearing the final products on the basis of 110% of the cost of production. According to the Revenue, the said cost of production dos not stand correctly calculated & arrived at by them in terms of CAS- 4. Accordingly, proceedings were initiated. Held that:- On going through the detailed reply filed by the appellant and the impugned order passed by the Commissioner, there are various discrepancies pointed out by the appellant in determining the cost of production in terms of CAS -4 stand referred to but not decided by the Commissioner. Thus, matter is remanded back. We make it clear that we have not gone through the submissions as regards the limitation etc. and the appellants are at liberty to raise the same before the adjudicating authority.
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