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2004 (1) TMI 438 - CESTAT, MUMBAIExtract: .......made cannot be upheld. (b) emsp The order is therefore required to be set aside and valuation is to be re-determined, after determining the nature of the sale of lsquo Pears soap rsquo . (c) emsp While re-adjudicating the authority will consider the case law relied upon by the appellants and other submissions made. 4. emsp Appeal allowed as remand.
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