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2018 (5) TMI 7 - AT - Central ExciseUndervaluation - plywood - veneer - block board - short payment of duty - Held that: - it was recorded that to have an enquiry for undervaluation the basic premise that the impugned goods were sold with a price much lesser than similar goods in the market should be established. Without such comparison, the charge of undervaluation cannot be forcefully made - There is no corroboration or even a comparative study to support such allegation even in respect of raw materials. Appeal dismissed - decided against Revenue.
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