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2002 (1) TMI 138 - CEGAT, CHENNAIExtract: .......the assessable value in terms of the Apex Court judgment in the case of Bombay Tyre international, there is no case made out by the appellants both on merits as well as on time bar. We, therefore, do not find any infirmity with the order passed by the ld. Commissioner and the same is confirmed. The appeal is therefore rejected. Ordered accordingly.
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