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2016 (3) TMI 895 - AT - Central ExciseRectification of Mistake - valuation - Tribunal remanded the matter to the Adjudicating Authority to decide after considering the facts and law of the case including the case laws cited by both the sides - Held that:- On perusal of the order dtd 28.10.2015, of the Tribunal, we find that in the present appeal, there was a factual dispute on the independent sale to the buyers. The Tribunal categorically recorded that the Adjudicating Authority had not given any finding on the facts and law of the case. The Ld Advocate appeared on behalf of the applicant also submitted that the part of the demand is after the amendment of Rule 8 of the Valuation Rules and therefore they are liable to pay duty after the amendment. In this perspective, the Tribunal remanded the matter to examine the whole issue. We do not find such findings in the earlier order of the Tribunal. So, there is no force in the submission of the Ld Advocate. Hence, the application filed by the applicant for rectification of mistake in Final Order cannot be sustained
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