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2005 (5) TMI 138 - CESTAT, MUMBAIExtract: .......formation furnished by the appellant. Further the Commissioner is required to accept the lowest of the contemporaneous prices at which goods are cleared under Rule 5(3) of the Valuation Rules. The impugned order does not indicate that he has done so. 8. The impugned order is set aside insofar as the appellant is concerned and the appeal is allowed.
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