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2002 (5) TMI 486 - CEGAT, MUMBAIExtract: .......actory gate and buyers through consignment agents do not constitute separate class of buyers. In this view of the matter, the decision in the case of Indian Oxygen (supra) will be directly applicable as a factory gate price is available in this case. In the light of the case law discussed above, we set aside the impugned order and allow the appeal.
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