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2004 (10) TMI 487 - CESTAT, MUMBAIExtract: .......ions made by Revenue for setting aside the order of lower authorities as we do not find any reason to reduce the value for the goods, which for sale of delivery at port Alang as per original MOA dated 17-8-2000. 3. emsp In view of the findings, the orders are set aside and Revenue appeal allowed after setting aside the order of the lower authority.
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