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2005 (5) TMI 568 - CESTAT, NEW DELHIExtract: .......bserved that reduction in price subsequent to the clearance of goods and payment of duty, is not to effect liability to excise duty and no refund is admissible under the law to the assessee. Therefore, the impugned order passed by the Commissioner (Appeals) is upheld and the appeal of the appellants is dismissed. (Order dictated in the open Court.)
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