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2002 (2) TMI 486 - AT - Central ExciseExtract: .......s of various persons based in different cities are to be discarded as these affidavits have to be deemed as having been procured by the Assessee to suit its purpose. We are, therefore, of the view that the impugned discount claimed by them was not known at or prior to the removal of the goods to their customers. Accordingly, the appeal is rejected.
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