Valuation - Job work - Undervaluation of assessable value by the appellant by not adopting CAS-4...

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 .....

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