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    <title>2016 (9) TMI 1175 - CESTAT NEW DELHI</title>
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    <description>The Tribunal partially allowed the appeal, remanding the case for a fresh determination on various issues including the time-barred nature of the demand and the method of costing for valuation under Rule 8. The Tribunal upheld the annual cost price calculation based on CAS-4 certificates for determining the cost of production. The case was sent back to the Original Authority for further examination and quantification of the short payment of duty, emphasizing the need for a detailed scrutiny of the time bar issue.</description>
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      <description>The Tribunal partially allowed the appeal, remanding the case for a fresh determination on various issues including the time-barred nature of the demand and the method of costing for valuation under Rule 8. The Tribunal upheld the annual cost price calculation based on CAS-4 certificates for determining the cost of production. The case was sent back to the Original Authority for further examination and quantification of the short payment of duty, emphasizing the need for a detailed scrutiny of the time bar issue.</description>
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