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2018 (4) TMI 1301 - AT - Central ExciseValuation - inclusion of VAT - whether the VAT which has been collected and retained by the appellants to the extent of 99% (as 1% deposited with the State Exchequer) is to be added to the assessable value for determining the Central Excise duty payable? - Held that: - an identical issue has come up before the Tribunal in the cases of M/s Bhagwat Sai Metal Alloys & Others Vs. Commr. of Central Excise, Guwahati [2018 (4) TMI 1294 - CESTAT KOLKATA], where the matters were remanded to the adjudicating authority to decide the issue denovo - matters remanded to the adjudicating authority to decide the issues denovo but by providing the reasonable opportunity to the assessees - appeal allowed by way of remand
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