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    <title>2013 (3) TMI 550 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the duty demands and penalties imposed on the appellant in a case concerning the valuation of excisable goods for captive consumption. The appellant&#039;s non-cooperation during adjudication led to authorities using arbitrary figures for cost calculation. The Tribunal emphasized the need for a proper assessment of manufacturing costs, highlighting the appellant&#039;s communication regarding higher valuation of goods transferred to the sister unit. The decision underscored the importance of accurate cost determination and criticized the authorities for inadequate scrutiny due to the appellant&#039;s lack of cooperation.</description>
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      <title>2013 (3) TMI 550 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=221784</link>
      <description>The Tribunal set aside the duty demands and penalties imposed on the appellant in a case concerning the valuation of excisable goods for captive consumption. The appellant&#039;s non-cooperation during adjudication led to authorities using arbitrary figures for cost calculation. The Tribunal emphasized the need for a proper assessment of manufacturing costs, highlighting the appellant&#039;s communication regarding higher valuation of goods transferred to the sister unit. The decision underscored the importance of accurate cost determination and criticized the authorities for inadequate scrutiny due to the appellant&#039;s lack of cooperation.</description>
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