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2004 (3) TMI 587 - AT - Central ExciseExtract: .......g rebate for determining the assessable value can arise only in the case of retail price. Giving deduction from ex-factory wholesale price would be contrary to the basic scheme of the Central Excise Valuation, which is to treat ex-factory normal price as the assessable value. 8. emsp In the light of what is stated above, the appeals stand rejected.
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