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2014 (7) TMI 272 - CESTAT BANGALOREValuation of goods - Valuation u/s 4A - MRP based valuation - Held that:- There is absolutely no evidence to show that the value adopted by the assessee in this case was not in accordance with the provisions of Section 4. There is absolutely no basis on a prima facie basis to come to the conclusion that it was a notional value. - Following decision of Allianz Bio Sciences Pvt. Ltd. Vs. CCE, Puducherry [2012 (7) TMI 32 - CESTAT, CHENNAI] and Cadila Pharmaceuticals Ltd. Vs. CCE, Ahmedabad-II [2008 (9) TMI 98 - CESTAT AHEMDABAD] - Decided in favour of assessee.
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