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2009 (2) TMI 76 - SCH - Central ExciseDifferential duty was claimed by the Department on grounds of undervaluation and clandestine removal – according to assessee Tribunal has not examined the percentage of sales to unrelated buyers while deciding the question of undervaluation – in respect of clandestine removal, according to Department issue of removing zinc ingots in the guise of zinc metallic residue has not been considered by the Tribunal - impugned judgment of the Tribunal is set aside and matters is remitted to the Tribunal
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