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2017 (3) TMI 1849 - AT - Central ExciseValuation - MRP based assessment - allegation is that during the period under consideration, the MRP was fixed less and for the rest of the period no MRP was fixed - reassessment of value for the purpose of Excise Duty - validity of assessment made under Section 4A of the Central Excise Act, 1944 - levy of penalties on Directors and the Companies - period under consideration (2003 to 2006) - HELD THAT:- It was held in the case of CCE RAJKOT AND OTHERS VERSUS CITIZEN CERAMIC AND OTHERS [2015 (8) TMI 821 - CESTAT AHMEDABAD] where it was held that when the Rules came w.e.f. 01.03.2008, the ascertaining of value of similar goods has to be done w.e.f. 01.03.2008 and cannot be used to determine the value of the clearances made prior to 01.03.2008. Appeal allowed - decided in favor of appellant.
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