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2019 (3) TMI 607 - CESTAT MUMBAIMethod of valuation - supplies to institutional buyers - section 4 and 4A of CEA - time limitation - Held that:- Identical issue decided in the case of M/S ACME CERAMICS AND OTHERS VERSUS CCE RAJKOT [2014 (3) TMI 164 - CESTAT AHMEDABAD], where it was held that prior to 01.03.2008, in the absence of any provisions for re-determining the RSP, in the form of prescribed rules, the Revenue authorities cannot re-determine the RSP under any of the provisions available to them. It has to be noted that there is no contrary view which has been taken by the Tribunal. In consequence of the absence of machinery provision during the period of dispute the assessable value for the purpose of computation of duty, even though not found to be affixed on the product, would have to be accepted as the ‘retail selling price.’ - appeal allowed.
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