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2005 (8) TMI 414 - CESTAT, MUMBAIExtract: .......reached and or duty is less/short paid as per that formula is not brought on record. 4. emsp Revenue should bring out the fact of grant of the discount led to lowering the assessable value than as per the Ujjagar Prints formula. That being not on record, the appeal is therefore allowed, after setting aside the impugned order. (Pronounced in Court.)
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