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    <title>1990 (6) TMI 192 - CEGAT, NEW DELHI</title>
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    <description>Valuation of soap and vegetable products had to be reconsidered where the assessable value was proposed to be increased by adding excise-duty rebate not passed on to consumers. The Tribunal noted that the dispute was already covered by its earlier order and that the Supreme Court had required compliance with the relevant Board circular. Because that circular had not been considered by the adjudicating and appellate authorities, the earlier orders were set aside and the matter was remitted for fresh determination in accordance with the circular and after hearing the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=82882</link>
      <description>Valuation of soap and vegetable products had to be reconsidered where the assessable value was proposed to be increased by adding excise-duty rebate not passed on to consumers. The Tribunal noted that the dispute was already covered by its earlier order and that the Supreme Court had required compliance with the relevant Board circular. Because that circular had not been considered by the adjudicating and appellate authorities, the earlier orders were set aside and the matter was remitted for fresh determination in accordance with the circular and after hearing the assessee.</description>
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