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    <title>2017 (3) TMI 1849 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the Order-in-Original and Order-in-Appeal concerning MRP based assessment under the Central Excise Act, 1944, finding that Section 4A was not applicable to the period in dispute (2003 to 2006). The Tribunal allowed all appeals filed by the assessee-Appellants, holding that rules effective from 01.03.2008 could not be retroactively applied to determine the value of clearances made before that date.</description>
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      <description>The Tribunal set aside the Order-in-Original and Order-in-Appeal concerning MRP based assessment under the Central Excise Act, 1944, finding that Section 4A was not applicable to the period in dispute (2003 to 2006). The Tribunal allowed all appeals filed by the assessee-Appellants, holding that rules effective from 01.03.2008 could not be retroactively applied to determine the value of clearances made before that date.</description>
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