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2017 (7) TMI 558 - HC - Central ExciseValuation - the contention of the Appellants/Assessees, broadly, before the Adjudicating Authority was that, the sales made were not institutional sales and, thus, they were assessable Under Section 4A of Central Excise Act, 1944 - Held that: - what clearly emerges in so far as the issue pertaining to how assessable value has to be arrived at, in the instant case, is, admittedly, pending consideration of the Supreme Court in: Civil Appeal Diary No.31455 of 2015 - the decision, on merits, involving Appellants/Assessees before us, would be governed by the final decision of the Supreme Court in the aforementioned Civil Appeals. Since, the Revenue in other cases have kept the SCN in abeyance, by keeping them in the call book [which is a method adopted by the Department], no coercive measures will be taken against the Appellants/Assessees, pending consideration of the of the aforementioned Civil Appeals by the Supreme Court. Appeal allowed - decided in favor of appellant.
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