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2003 (7) TMI 623 - AT - Central ExciseExtract: .......ted by the Commissioner i.e. (Rs. 109.38 to 130.52) is also not so huge that it can be alleged that transaction value is patently non-commercial. In these circumstances, the rejection of the declared value for assessment and confiscation and imposition of penalty cannot be sustained. Impugned order is, therefore, set side and the appeal is allowed.
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