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2017 (6) TMI 750 - AT - Central ExciseValuation - It appeared that the appellants were adopting lesser price than the price at which goods were cleared to consignment agents - Held that: - Admittedly, no documents are available with the assessee - due to insufficiency of the documents, the appellants have not been able to properly defend their case. The differential duty is raised solely only on these documents - it is fit to grant an opportunity to the assessee to establish their contention basing upon the documents and therefore the matter requires to be remanded - appeal allowed by way of remand.
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