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2014 (2) TMI 968 - CESTAT NEW DELHIValuation - Deduction of breakage allowance from assessable value in terms of sales policy - Held that:- Any allowance in speculation is not permissible in law. Therefore, ld. Authority below have rightly pointed out that an imaginary deduction was claimed by the appellant. Such observation of the appellate authority does not require intervention - Decided in favour of assessee.
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