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2006 (4) TMI 425 - AT - Central ExciseExtract: .......s are entitled for claiming abatement towards equalized freight from the contract value to arrive at the assessable value. Hence there is no justification of levying penalty and demanding duty. We allow the appeals with consequential relief. (Operative portion of the order has been pronounced in the open court on completion of hearing on 24-4-2006)
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