2016 (4) TMI 927

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....to be included while arriving at transaction value under Section 4 of the Central Excise Act, 1944. The present case covers the period from February, 1999 to June, 2005. We are informed that for subsequent period this issue has been decided in favour of the assessee. However, by the impugned order, the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT') has ....