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2017 (2) TMI 1064 - CESTAT MUMBAIValuation - demand on the ground that the value of the comparable goods is more than the value at which the appellants have cleared the goods to AWCICL - Held that: - the sale transaction to the independent buyer is a vital factor to arrive at the correct assessable value. Since this aspect has not been looked into by both the lower authorities, obviously because the appellants also have not submitted the details to lower authorities. Therefore, the matter needs to be remanded to the original authorities - appeal allowed by way of remand.
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