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2004 (4) TMI 167 - CESTAT, NEW DELHIExtract: ....... not apply. In any case, the price to the related person cannot be called a non-commercial price since the same was higher than the price to unrelated parties. In these circumstances, we find no merit in the findings of the Commissioner (Appeals). 3. In the light of what is stated above, the appeal is allowed after setting aside the impugned order.
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