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2003 (1) TMI 176 - AT - Central ExciseExtract: .......ainst the appellants are clearly the result of a gross misunderstanding of the principles of valuation laid down by the Apex Court in the Ujaggar Prints case. These demands are not sustainable. 5. For the reasons stated above, the Orders impugned in these appeals are set aside and the appeals are allowed with consequential relief to the appellants.
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