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    <title>2017 (1) TMI 797 - CESTAT ALLAHABAD</title>
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    <description>Commissioner (Appeals) accepted revised costing data and a chartered accountant&#039;s certificate to recompute the assessable value of captively consumed intermediate goods. The Tribunal found that, on the facts, this valuation method was reasonable and supported by the record, and no legal or factual infirmity was shown by the Revenue. The appellate order setting aside the duty demand, interest, and penalty was therefore sustained, and the departmental appeal was rejected.</description>
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      <description>Commissioner (Appeals) accepted revised costing data and a chartered accountant&#039;s certificate to recompute the assessable value of captively consumed intermediate goods. The Tribunal found that, on the facts, this valuation method was reasonable and supported by the record, and no legal or factual infirmity was shown by the Revenue. The appellate order setting aside the duty demand, interest, and penalty was therefore sustained, and the departmental appeal was rejected.</description>
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