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2004 (4) TMI 242 - CESTAT, BANGALORE
Extract:
.......he purpose of clearance. In the absence of any such evidence, it cannot be alleged that the transaction value is not at the arms length and the same being not acceptable. The impugned order is not legal and proper in the light of the citations and reasoning given by us. The same is set aside by allowing the appeal with consequential relief, if any.