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2019 (7) TMI 461 - SCH - Central ExciseSSI Exemption - clubbing of clearances - determination of value of clearance to related parties - HELD THAT:- From the impugned decision of the Tribunal and particularly from the submissions which have been recorded on the aspect of valuation, we do not find that this point was specifically recorded as having been raised. If at all such a submission was addressed before the Tribunal during oral arguments but has not been dealt with, the appellants must make that grievance before the Tribunal. The Tribunal would be at liberty to consider any such application as may be made on behalf of the appellants. In order to enable the appellants to move the Tribunal, no coercive steps shall be taken to realise the balance of the demand for a period of four weeks from today, since it has been stated before this Court that 50 per cent of the demand has already been deposited. Matter restored before tribunal.
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