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2023 (10) TMI 875 - CESTAT MUMBAIValuation - liquidated damages paid or payable would form the part of the price of the cars for the purpose of payment of duty or not - Section 4(3)(d) of the Central Excise Act, 1944 - HELD THAT:- The sum and substance of the decision in SKODA AUTO VOLKSWAGEN INDIA PRIVATE LTD VERSUS COMMISSIONER OF CENTRAL EXCISE AURANGABAD [2023 (2) TMI 658 - CESTAT MUMBAI] is that in the event of rejection of the invoice value as transaction value, it is not open to the adjudicating authority to re-determine value without recourse to Central Excise (Determination of Price of Excisable Goods) Rules, 2000 and more particularly Rule 6 ibid. The issue involved herein is no more res integra and there are no reason to deviate from view taken by us in the aforesaid decision. From the case records it is clear that the said Rule has not been invoked either in the show cause notice or in the order under challenge. Therefore on this ground alone the impugned order is liable to be set aside. Appeal allowed.
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