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2005 (2) TMI 554 - AT - Central ExciseExtract: .......e consideration and the buyer is not a related person of the assessee, the provisions of Section 4(1)(a) will be applicable and resort cannot be made to the provisions of Section 4(1)(b) of the Central Excise Act for determining the assessable value. We, therefore, find no merit in the impugned orders which is set aside and the appeals are allowed.
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