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    <title>2012 (7) TMI 535 - CESTAT, AHMEDABAD</title>
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    <description>The Tribunal remitted the case back to the adjudicating authority for a fresh consideration regarding the valuation of final products for levy of Central Excise duty. The lower authorities&#039; rejection of the Chartered Accountant&#039;s certificate without proper reasoning was deemed improper. The Tribunal emphasized the importance of a fair review process and directed a reevaluation of evidence, ensuring adherence to principles of natural justice. The appeal was allowed through remand, leaving all issues open for reconsideration.</description>
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      <description>The Tribunal remitted the case back to the adjudicating authority for a fresh consideration regarding the valuation of final products for levy of Central Excise duty. The lower authorities&#039; rejection of the Chartered Accountant&#039;s certificate without proper reasoning was deemed improper. The Tribunal emphasized the importance of a fair review process and directed a reevaluation of evidence, ensuring adherence to principles of natural justice. The appeal was allowed through remand, leaving all issues open for reconsideration.</description>
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