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2018 (11) TMI 615 - AT - Central ExciseValuation - demand of differential duty on the ground that the transaction value declared by the appellant on sale of their work-in-progress goods is incorrect as the inventory value shown in the balance sheet was higher - Held that:- In rejecting the transaction value of the goods sold, no alternate method of valuation nor any relevant provision under which the valuation has been carried out is disclosed in the Notice - there is no justification in rejecting the transaction value - appeal allowed - decided in favor of appellant.
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