Appellant breached Section 4 and Rule 7 of Central Excise Valuation Rules, 2000, leading to unjustified duty evasion.

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....Valuation - The appellant had clearly contravened the provisions of Sec.4 read with Rule 7 of Central Excise Valuation Rules, 2000 without any justification and evaded payment of Central Excise duty. The intention cannot be clearer than this.....