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2016 (7) TMI 1203 - AT - Central ExciseDetermination of price for the purpose of reversal of Cenvat Credit - whether price is inclusive of 10% amount or not - demand of 10% of the price of exempted final products - Difference of opinion - Held that:- Whether the amount of 10% required to be reversed in terms of provisions of Rule 6(3)(b) is to be considered as "other tax" so as to deduct the same from the assessable value and the appeal has to be allowed by following the earlier order of the Tribunal in the same assesse's case as held by Member (Technical) OR the said reversal of 10% in terms of the said Rule 6(3)(b) is not required to be deducted from the value of the exempted final products and the matter needs to be referred to the Larger Bench of the Tribunal for resolving the disputed issue as held by Member (Judicial)? - Matter referred to larger bench.
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