2005 (10) TMI 97

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..... - Assuming that the assessee was related to its subsidiary company i.e. M/s. Best & Crompton Ltd. (B & C.L.), this by itself would not be sufficient for the purpose of invoking the Central Excise (Val .....

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..... and H.K. Sema, JJ. [Order]. - Assuming that the assessee was related to its subsidiary company i.e. M/s. Best Crompton Ltd. (B C.L.), this by itself would not be sufficient for the purpose .....

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