Buyer Faces Duty Hike, EPCG Scheme Benefits Denied; Case Sent Back u/s 4 of Central Excise Laws.

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....Valuation - Receipt of additional consideration - Duty amount of ₹ 5.92 Crores paid by the buyer towards import duty has effected the sale value of goods -subsequent denial of benefit of EPCG Scheme to the buyer - matter remanded back in view of provisions of transaction value u/s 4....