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2004 (10) TMI 91 - SC - Central ExciseShort levy of duty - Held that:- It is correct as contended by learned counsel for the assessee-appellant that the department's case rested on Rule 6 of the Valuation Rule. CEGAT did not consider the applicability of Ashok Leyland's case (2002 (11) TMI 98 - SUPREME COURT OF INDIA) in the background of Rule 6 of the Valuation Rules though it has substantial bearing on the dispute wherein held that since price is ascertainable by way of direct sale, the question of applying Section 4(1)(b) of the Act would not arise.. In the aforesaid circumstances without expressing any view on the merits we remit the matter to the CEGAT for considering the factual aspect and the applicability of Ashok Leyland's case (supra) to the facts of the present case. The appeals are allowed
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