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2004 (4) TMI 443 - CESTAT, KOLKATAExtract: .......ing the claim of the appellant for assessment on the basis of Rs. 3,200/- per metric ton as representing the value of the impugned goods and adopting the basis of value of comparable goods sold by the appellants to the independent buyers cannot be faulted with. We, therefore, uphold the orders passed by the lower authorities and reject the appeals.
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