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2014 (2) TMI 329 - AT - Central ExciseValuation of P & P medicines - Excise duty paid on the basis of the price at which the goods were sold by the principals till July 1995 - Price revision - Commissioner set aside demand - Held that:- for calculation of assessable value, the assessee has taken the invoice of a single supplier. Therefore the assessable value has to be reworked out based on the average price of all the suppliers. We find that the original authority had observed that he could not know from the details furnished by the Cost Accountant as to the cost of transportation and overhead charges were included while arriving at the landed cost of materials from the place of procurement at Goa to Dharwad. According to the original adjudicating authority, this should have been made clear in the revised CA certificate dated 18.1.2006 in token of having verified earlier certificates - according to the Revenue the CA certificate dated 18.1.2006 revises the CA certificate issued in 1997. According to Revenue this means that even CA certificate did not have the supporting documents while issuing the certificate in 1997. Again there is no discussion so as to what was the original certificate and what is the revised certificate and on what basis this conclusion has been reached - no grounds have been made out by the Revenue to support the appeal against the impugned order whereas we find that the Commissioner (A)’s order has discussed the issue and the relevant details to the extent required - Decided against Revenue.
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