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1991 (12) TMI 180 - CEGAT, BOMBAYExtract: .......Excises and Salt Act, 1944 - ldquo Whether the amount of reimbursement of the cost of cigarettes originally cleared but returned in a damaged condition by way of issue of credit notes to the dealers, could be taken to be market value of the damaged cigarettes returned, for purpose of Clause (vi) of Rule 97(1) of the Central Excise Rules, 1947 rdquo
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