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2008 (7) TMI 743 - CESTAT, NEW DELHIExtract: ....... related persons. Apart from the above, we do not find an effective rebuttal to the finding of the Commissioner (Appeals) that the prices are more or less the same or even higher than the prices charged from independent buyers. As such, we find no merits in the present appeals filed by the Revenue and reject the same. (Pronounced in the open Court)
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