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2023 (7) TMI 916 - SC ORDERMethod of Valuation - Manufacture - Packing / Repacking of goods and re-labeling - Receipt of the medicines duly duty paid from the manufacturers in a packed form mentioning therein the retail price - it is alleged that Tribunal have not considered the issue of legality or otherwise of the duty liability under Section 4 and have considered the duty liability only under Section 4A of the Excise Act - principles of natural justice - HELD THAT:- It is found that the issue of illegality of the duty liability under Section 4 of the Excise Act has not been addressed by the Tribunal and the High Court - The appellant is not making any grievance as regards the finding of the High Court regarding illegality of the demand of the duty liability under Section 4A to the extent of Rs.4,34,50,353/-. The appeal(s) before the Tribunal to the extent of the duty liability under Section 4 of the Excise Act stands restored - However, the impugned orders in relation to the duty liability under Section 4A stand confirmed - appeal allowed in part.
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