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Valuation Dispute: Inclusion of Costs at Malkapur Unit; Selective Transaction-Based Demand Unjustified; Consider All Duty Payments.

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....Valuation - goods in the Malkapur unit of the appellant - Inclusion of certain costs - principles of natural justice - demand on the basis of selective transaction cannot sustain - short payment of duty and excess payment of duty, both should be considered.....

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Valuation Dispute: Inclusion of Costs at Malkapur Unit; Selective Transaction-Based Demand Unjustified; Consider All Duty Payments.