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2005 (3) TMI 674 - CESTAT, NEW DELHIExtract: ....... that cost of raw material was also higher at Kashipur than at Amritsar. In these circumstances, we find that the assessment of the final product after taking into consideration the price at which it is cleared from Kashipur is not sustainable and set aside. The appeals are allowed. (Operative part of the order already pronounced in the open Court)
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