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    <title>2005 (4) TMI 413 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal found that the appellant&#039;s valuation of Copper Concentrate for central excise duty did not comply with the CAS-4 Standard, resulting in short-levy during certain months. The Tribunal directed a fresh determination in line with CAS-4 Standard, waiving the pre-deposit requirement. Despite a 5-day delay in filing one appeal, the Tribunal condoned the delay and allowed all appeals by remanding the cases for reassessment in accordance with CAS-4. The impugned orders were set aside, and the cases were remanded for fresh determination of assessable values.</description>
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    <pubDate>Tue, 05 Apr 2005 00:00:00 +0530</pubDate>
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      <title>2005 (4) TMI 413 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=115987</link>
      <description>The Tribunal found that the appellant&#039;s valuation of Copper Concentrate for central excise duty did not comply with the CAS-4 Standard, resulting in short-levy during certain months. The Tribunal directed a fresh determination in line with CAS-4 Standard, waiving the pre-deposit requirement. Despite a 5-day delay in filing one appeal, the Tribunal condoned the delay and allowed all appeals by remanding the cases for reassessment in accordance with CAS-4. The impugned orders were set aside, and the cases were remanded for fresh determination of assessable values.</description>
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      <pubDate>Tue, 05 Apr 2005 00:00:00 +0530</pubDate>
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