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2024 (3) TMI 554 - CESTAT MUMBAIRecovery of short paid duty alongwith interest and penalty - clearances effected on clearances of a category between July 2000 and March 2002 and between April 1999 and March 2002 - non-inclusion of ‘royalty’ and ‘administrative overheads’ in computation of cost of production computation - alleged misclassification enabling abatement in ‘retail sale price’ under section 4A of Central Excise Act, 1944 - HELD THAT:- It is evident from the submissions of Learned Chartered Accountant that rule 8 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2002 is appropriate recourse for valuation of clearances in the impugned circumstances. It is no less apparent that CAS4 is to be the basis of computation for which purpose the insight afforded by the Guidance Notes is adequate justification. That this aspect was not considered by the adjudicating authority at all, insofar as the two additions supra are concerned, is amply evident and, for remedying that want in fresh proceedings, it is necessary that the impugned order be set aside. Appeal allowed by way of remand.
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