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2009 (11) TMI 887 - AT - Central ExciseValuation - valuation done on the basis of cost construction method applying CAS-4 - absence of comparable prices - Held that:- There are no comparable prices available. The Department has merely taken the indicative prices given in the invitation to tender document set out by TWAD Board inviting quotations. The same does not indicate either actual or comparable prices of the pipes. Thus, the valuation adopted by the Department is not based on any comparable value and the same cannot be approved. Appeal allowed - decided in favor of appellant.
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