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Discrepancy in MRP Valuation for 'BESTON-S' Brand Highlights Need for Accurate Market-Based Excise Duty Assessments.

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....Valuation - MRP based Valuation - The adoption of MRP from the website of ‘BESTON-S’ brand is nowhere justified in the light of the market enquiry conducted by the Department which supports the quotations submitted by the Appellant of the comparable brand....