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    <title>2018 (10) TMI 960 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal set aside the impugned order and remanded the matter for recalculating the assessable value based on the correct formula of adding 35% to the cost of goods under Section 4(A) of the Central Excise Act, 1944. The extended period of limitation was found inapplicable as the Revenue did not challenge the impugned order. The appeal was disposed of by way of remand for reassessment of the assessable value in accordance with Section 4(A) of the Act.</description>
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      <description>The Tribunal set aside the impugned order and remanded the matter for recalculating the assessable value based on the correct formula of adding 35% to the cost of goods under Section 4(A) of the Central Excise Act, 1944. The extended period of limitation was found inapplicable as the Revenue did not challenge the impugned order. The appeal was disposed of by way of remand for reassessment of the assessable value in accordance with Section 4(A) of the Act.</description>
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