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2017 (9) TMI 1058 - AT - Central ExciseValuation - includibility - it appeared to Revenue that the said goods cleared under DGS&D rate contract were inclusive of excise duty and such excise duty was collected by appellant but was not credited to exchequer - Held that: - it was held that what is stated in the contract document for supply of the goods indicating that what will be the excise duty is immaterial and whether the provisions of Section 11D are invocable or not is to be examined of the basis of documents which are mentioned in Section 12A of CEA, 1944 - appeal allowed.
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