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Valuation - Place of removal - Section 4 - contracts contain a clear stipulation that in case of any damage to the goods during transit the supplier will lodge the claim and obtain compensation from the insurance company - The perfunctory manner in which the appeal of the assessee is allowed by the tribunal cannot be countenanced - Matter remanded back to CESTAT - SC

Central Excise - Valuation - Place of removal - Section 4 - contracts contain a clear stipulation that in case of any damage to the goods during transit, the supplier will lodge the claim and obtain c .....

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