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2006 (10) TMI 335 - AT - Central ExciseExtract: .......eed of the machinery as prices instead of treating the same as cum-duty prices. This fact has been raised for the first time before the Tribunal, and hence we deem it proper that the matter goes back to the original authority to consider this issue alone. 6. emsp Appeal is disposed of in the above terms. (Dictated and pronounced in the open Court.)
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