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2016 (4) TMI 927 - SCH - Central ExciseValuation - Whether transit insurance is to be included while arriving at transaction value under Section 4 of Central Excise Act, 1944 - Tribunal decided the matter in the favour of revenue by including it in the transaction value reported in [2007 (7) TMI 57 - CESTAT, AHMEDABAD] as assessee failed to produce invoices but assessee submitted that these invoices were placed on record before the Commissioner as well as the CESTAT - Apex Court remitted the matter back to Tribunal for fresh consideration
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