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2016 (12) TMI 990 - AT - Central ExciseValuation - non-inclusion of value of shrinkage - Held that: - if the claim of the appellant that they have already included a value which need not be included, is true, then the addition of value of shrinkage to the tune of 2.4% is uncalled for in these facts - to ascertain the fact that the appellant has included more value than it is due, only for limited purpose we remit the matter back to the lower authorities - appeal allowed by way of remand.
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