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    <title>2019 (4) TMI 640 - CESTAT KOLKATA</title>
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    <description>The Tribunal ruled in favor of the Revenue, determining that the valuation of goods for captive consumption should be based on Rule 4 of the Central Excise Valuation Rules, rather than Rule 8. The appellant&#039;s argument for the benefit of time bar was accepted, limiting the Department&#039;s ability to invoke the extended period of limitation. The penalty imposed was set aside by the Tribunal, resulting in the partial allowance of the appeals.</description>
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      <description>The Tribunal ruled in favor of the Revenue, determining that the valuation of goods for captive consumption should be based on Rule 4 of the Central Excise Valuation Rules, rather than Rule 8. The appellant&#039;s argument for the benefit of time bar was accepted, limiting the Department&#039;s ability to invoke the extended period of limitation. The penalty imposed was set aside by the Tribunal, resulting in the partial allowance of the appeals.</description>
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