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2001 (3) TMI 638 - COMMISSIONER OF CUS. & C. EX., (APPEALS) GHAZIABADExtract: .......rds service charges are includible in the assessable value of gases manufactured by the appellants, the penalty imposed is also not justified and liable to be set aside. 21. emsp In view of the above facts and discussions, the order-in-original dated 9-5-2000 of Additional Commissioner, Central Excise, Allahabad is set aside. The appeal is allowed.
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