The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore Bench, has set aside a demand of ₹1.52 crore holding that the valuation method adopted by the department was legally unsustainable and contrary to established principles under the Central Excise law. The bench of D.M. Misra (Judicial Member) and R. Bhagya Devi (Technical Member) has…
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