2020 (1) TMI 1699

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..... margin, RD markup and post manufacturing expenses claimed by the appellant in assessable value - extended period of limitation - demand of differential duty alongwith interest - imposition of penalties - it was held by CESTAT that ' There is no evidence on record to show that this actually pertains to R D expenses. Therefore, inclusion of R D mark up in the assessable value is not sustainable .....

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