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2017 (1) TMI 81 - AT - Central ExciseValuation - transaction value or MRP based value - Sale on Retail sale price - cement and clinker - Notification No. 4/2006-CE - Held that: - the Original Authority did not examine the full scope alongwith settled case law to determine the correctness of appellant s claim for sale to institutional or industrial buyers. The factual position cannot be decided based on statement of officials of the appellant. We also note that due consideration has not been given to the appellant s plea on the statutory definition of retail sale under Rule 2 (q) of the PC Rules - Appeal allowed by way of remand.
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