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2016 (8) TMI 779 - CESTAT NEW DELHI

2016 (8) TMI 779 - CESTAT NEW DELHI - TMI - Valuation - adoption of higher value of goods - Commission not included in the assessable value - Held that:- it is found that the identical dispute was the subject matter in that case and it was held that even though duty was required to be paid on the goods exported, rebate of equal amount was available to the assessee so as reaching the revenue neutral situation. In such a scenario, the confirmation of duty was set aside. - Decided in favour of appe .....

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les. The rebate of duty paid by them was claimed and examined and granted to them. 2. Thereafter, a Show cause notice dated 3.6.09 was issued proposing adoption of the higher value of the goods as appellant has not included commission in the assessable value. The said proceedings stand confirmed by the Commissioner vide his impugned order along with confirmation of interest and imposition of penalty. 3. The appellants contention is that even if the commission was required to be added in the asse .....

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