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2006 (6) TMI 319 - AT - Central ExciseExtract: ....... Section 4 of CEA has incorporated this principle in the concept of lsquo Transaction Value rsquo . In this view of the things, the lower authorities are right in not allowing the said deductions. There is no mistake apparent on the face of the records. The Rectification of Mistake Application is rejected. (Pronounced in the open Court on 1-6-2006)
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