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2017 (11) TMI 433 - AT - Central ExciseValuation - includibility - value of the customized software - Held that: - We note that the appellants have placed a lot of correspondences before us which needs verification in the hands of the original adjudicating authority. Ld. Advocate has also placed decisions before us laying down that when the matter stands referred to the LB, the same reflects upon the facts of law not being clear and in a fluid state. If that be so, the assessees bonafides cannot be questioned - the issue of penalty also needs examination - appeal allowed by way of remand.
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