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2015 (11) TMI 324 - SC - Central ExciseValuation of goods - Under valuation - whether the value of the software was to be included while arriving at the transaction value of the cellular phones and for the purpose of payment of duty - Held that:- When these proceedings were pending, certain other information came to the notice of the Department on the basis of which further Show Cause Notices were issued by different Commissionerates. - One of the pieces of evidence which came to the notice of the Department was that as far as foreign exporter is concerned, it wanted to sell the goods, viz., cellular phones and software as one package with single invoice but the splitting thereof was done at the instance of the assessees. It was also found by the Department that Tata and Reliance had imported cellular phones and software as one item at one price and paid the duty accordingly. Suffice is to state that on the basis of these evidences, the CESTAT has decided the cases in favour of the Department and it is for this reason that two appeals by the assessees are preferred. - evidence which has surfaced later on and relied upon by the Department in other Show Cause Notices shall be considered as common evidence in all these cases. - Impugned order is set aside - Matter remanded back to larger bench of the tribunal.
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