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2004 (10) TMI 493 - AT - Central ExciseExtract: ....... has held that when purchaser is not under obligation to pay any amount in excess of sale price already paid, duty demanded has to be deducted from the sale price. The mere fact that the Revenue has filed a Review Petition does not make the judgment inapplicable in absence of any stay granted by the Supreme Court. The appeal of Revenue is rejected.
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