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2017 (11) TMI 1095 - AT - Central ExciseValuation - discounts termed as Standard Discounts and Special Discounts as also Cash Discounts and Sales Linked Discounts - provisional assessment - Held that: - even though the Ld. Commissioner (Appeals) has upheld the order of the original authority however, in respect of the submission by the applicant that during the relevant period the duty actually paid by them was ₹ 15,76,79,154/- and not ₹ 13,87,96,831/-, he has not come to any conclusion but referred the matter to the original authority to determine the same - despite the direction of Ld. Commissioner (Appeals), the Department has not entertained the request of the appellants to look into the computational error and simply responded by asking for recovery of adjudged amount. The order of the Commissioner (Appeals) “upholding the impugned order in original and rejecting the appeal” in toto appears to be erroneous - matter needs to be remanded to the adjudicating authority for fresh adjudication - appeal allowed by way of remand.
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