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2017 (3) TMI 1280 - AT - Central ExciseValuation - sanitary wares - Whereas the appellant has adopted the value in terms of the provisions of Section 4 of the CEA; Revenue is of the view that the goods are liable to be assessed on MRP basis, in terms of Section 4 A of the CEA - Held that: - the opinion relied upon by Revenue along with query raised to the Metrology Department, has not been placed on record and not procured to the appellant; that the facts of packaging condition of ultimate clearance of the goods to the consumer are not available on record; that the other contra opinions placed on record have not been considered by the lower authorities - we deem it fit to set aside the impugned order and remand the matter to the Original Adjudicating Authority for re-consideration of all the above issues - appeal allowed by way of remand.
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