Company Penalized for Deliberately Undervaluing Job Work by Ignoring CAS-4 Method for 22 Months, Evading Duty Liability.

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....Valuation - Job work - Undervaluation of assessable value by the appellant by not adopting CAS-4 valuation for as many as 22 months is nothing but a deliberate undervaluation with the intention of evading full duty liability required to be discharged under law - demand with penalty confirmed - AT....