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    <title>2000 (11) TMI 846 - CEGAT, KOLKATA</title>
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    <description>The Commissioner (Appeals) remanded the case, directing the cost of inputs to be ascertained based on the raw material cost at the appellant&#039;s premises. The Tribunal agreed with the appellant that the inclusion of interest on inputs in the assessable value was unwarranted. Additionally, the Tribunal found that the Asstt. Commissioner had exceeded the show cause notice&#039;s scope in confirming a duty demand higher than initially proposed, leading to the orders being set aside and the matter remanded for reevaluation of the duty demand.</description>
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      <title>2000 (11) TMI 846 - CEGAT, KOLKATA</title>
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      <description>The Commissioner (Appeals) remanded the case, directing the cost of inputs to be ascertained based on the raw material cost at the appellant&#039;s premises. The Tribunal agreed with the appellant that the inclusion of interest on inputs in the assessable value was unwarranted. Additionally, the Tribunal found that the Asstt. Commissioner had exceeded the show cause notice&#039;s scope in confirming a duty demand higher than initially proposed, leading to the orders being set aside and the matter remanded for reevaluation of the duty demand.</description>
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