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2018 (5) TMI 1204 - CESTAT BANGALOREValuation - it appeared that the appellant had failed to discharge excise duty on the goods manufactured and cleared during the period March 2011 to July 2012 - Held that: - Since there is a dispute with regard to the material fact as to when the goods were returned to the appellant. This material fact can only be resolved if the matter is remanded back to the original authority to verify this material fact as to whether the goods were returned in the same month as claimed by the assessee or returned back in the different months as noted by the Commissioner(Appeals) - appeal allowed by way of remand.
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