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2006 (2) TMI 321 - CESTAT, BANGALOREExtract: .......rge duty liability on the value shown in manufacturer s invoice. In other words, there is no reason for rejecting the transaction value in the absence of evidence to show that the appellants had paid higher amount than shown in the invoice. In these circumstances, we allow the appeal with consequential relief. (Pronounced in open Court on 6-2-2006)
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