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1996 (3) TMI 366 - AT - Central ExciseExtract: .......orical findings given by the Apex Court, we find that there is no infirmity in the order passed by the Collector (Appeals) holding that ex-factory price should be the basis in determining the value even with reference to depot sales. Accordingly, we uphold the impugned order and in the result, the appeal filed by the Department is hereby dismissed.
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