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    <title>2009 (5) TMI 486 - CESTAT, BANGALORE</title>
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    <description>The Tribunal concluded that the valuation of goods should include a profit margin as per Rule 8 of the Central Excise Valuation Rules, aligning with Supreme Court judgments and a Larger Bench decision. The impugned order was set aside in favor of the Revenue, but the case was remanded to the Adjudicating Authority for further assessment of crucial aspects, such as the actual value of raw material and the limitation on duty demand. The Adjudicating Authority was directed to reconsider the matter within a specified timeframe in accordance with established legal principles.</description>
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