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2005 (9) TMI 463 - AT - Central ExciseExtract: .......is being the legal position, there is no justification for including lsquo financial cost rsquo in the assessable value. Duty demand is clearly not sustainable. 7. emsp In the result, the impugned order is set aside and appeals are allowed with consequential relief, if any, to the appellants. Pronounced and dictated in the open Court on 19-9-2005 .
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