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2004 (12) TMI 528 - CESTAT, NEW DELHIExtract: .......r and above the approved prices whereas in the present case the downward revision of price is retrospective without any clause for such change in the price contract. 4. emsp I find that the conclusion arrived at by the Commissioner (Appeals) is correct in law. There is no merit in both these appeals and accordingly, both these appeals are rejected.
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