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    <description>Petitioner challenged periodic show-cause notices alleging RDC formed part of assessable value under s.4(1)(b) read with Rule 5 for July 2000-April 2005; Commissioner (Appeals) upheld assessment. HC found the Tribunal&#039;s present contrary view inconsistent with an earlier appellate Bench decision, set aside the impugned order and remanded the matter for de novo decision. HC directed that if a contra view is taken on remand, the question be referred to a Larger Bench.</description>
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