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2005 (5) TMI 483 - AT - Central ExciseExtract: .......rs of tips, we hold that the discount of 58 allowed to M/s. RIL is admissible as per Section 4 of the Central Excise Act. There is no evidence to show that the transactions are not at arms length. For the reasons stated above, longer period is not applicable. Hence we allow the appeal with consequential relief. (Pronounced in the court on 9-5-2005)
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