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1988 (2) TMI 180 - CEGAT, NEW DELHIExtract: .......ise should re-determine the assessable value of Dry Chlorine captively consumed under Rule 6(b)(ii) of the Central Excise (valuation) Rules, 1975 read with Section 4(1)(b) of the Central Excises and Salt Act, 1944, after affording the opportunity of producing materials by the appellants and opportunity of personal hearing to them, for this purpose.
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