Revenue Must Consider All Depot Sale Rates for Fair Excise Valuation, Not Just Higher Priced Goods.

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....Valuation - central excise - The Revenue cannot pick only those matters where the goods were sold at higher rates from the depot and ignore the clearances which were ultimately sold at a lower value, though the duty was paid at the higher assessable value - Hence , that such excess payment and short payment have to be neutralised.... - AT....