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2016 (8) TMI 779 - AT - Central ExciseValuation - adoption of higher value of goods - Commission not included in the assessable value - Held that:- it is found that the identical dispute was the subject matter in that case and it was held that even though duty was required to be paid on the goods exported, rebate of equal amount was available to the assessee so as reaching the revenue neutral situation. In such a scenario, the confirmation of duty was set aside. - Decided in favour of appellant
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