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2001 (3) TMI 773 - AT - Central ExciseExtract: .......h from the factory gate and from the depot, it is the factory gate price that should be applied to determine the value both of goods sold at the factory gate, and of goods transferred to the depot for sale there. That, as we have noted, is what the Commissioner (Appeals) has done. We, therefore, see no reason to interfere. 3. emsp Appeal dismissed.
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