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    <description>A question of law may be raised before the Tribunal at any stage, so the assessee&#039;s reliance on departmental acceptance of an earlier order did not bar re-examination of the valuation dispute on merits. The proper valuation method for goods supplied otherwise than by sale under the Central Excise Valuation Rules, 2000 was found to involve the interplay of Section 4(1)(b) of the Central Excise Act, Rule 11, and Rule 8. Because the issue arose under the 2000 regime and differed from the earlier valuation framework, the matter was considered fit for authoritative determination and referred to a Larger Bench.</description>
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