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2023 (11) TMI 1165 - AT - Central ExciseValuation of goods - CNG - Administered Price Mechanism - calculation of transaction value falling under the provisions of Sec 4(1)(a) of Central Excise Act - HELD THAT:- The Court below has erred in drawing adverse inferences as the word ‘commission’ has been used instead of the word ‘profit-margin’. Further, no adverse inferences can be drawn as the RSP is fixed by the Appellant, which is a PSU and CNG being a sensitive product touching the life of common man, in various aspects. The impugned order set aside - appeal allowed.
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