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    <title>2015 (4) TMI 895 - CESTAT NEW DELHI</title>
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    <description>The Tribunal remanded the case to the Commissioner of Central Excise for fresh adjudication, emphasizing the importance of disclosing relevant facts to avoid invoking the extended limitation period. The Commissioner was directed to verify the availing of Cenvat credit for coating materials and determine the inclusion of the epoxy coating value in the assessable value of the SAW pipes. The previous order was set aside for reevaluation based on the Tribunal&#039;s observations, requiring a more thorough examination of the disputed issues.</description>
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      <link>https://www.taxtmi.com/caselaws?id=259014</link>
      <description>The Tribunal remanded the case to the Commissioner of Central Excise for fresh adjudication, emphasizing the importance of disclosing relevant facts to avoid invoking the extended limitation period. The Commissioner was directed to verify the availing of Cenvat credit for coating materials and determine the inclusion of the epoxy coating value in the assessable value of the SAW pipes. The previous order was set aside for reevaluation based on the Tribunal&#039;s observations, requiring a more thorough examination of the disputed issues.</description>
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