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2017 (4) TMI 268 - HC - Central ExciseValuation - whether Section 4 as amended would apply and hence the clearance at the depot was to be taken for the purpose of the liability to pay the Central Excise duty? - Held that: - this is not a proper approach for the Tribunal did not set out the facts in details, the nature of demand and there is absolutely no discussion as to how the question of paying the differential duty does not arise in spite of the amended Section 4 - As a result of the cryptic and virtually non-reasoned order of the Tribunal, it would not be proper to go into all the details - appeal allowed - decided in favor of appellant.
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