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1998 (10) TMI 508 - AT - Central ExciseExtract: .......ducted for determination of assessable value would be not only excise duty under the Central Excises Act, 1944 but also special excise duty under the relevant Finance Act. 7. emsp In the above view, the order of approval based on the price list as well as order confirming the demand are unsustainable and they are set aside. The appeals are allowed.
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