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2007 (5) TMI 385 - AT - Central ExciseExtract: .......actor for loading, unloading and transporting the gypsum to the cement manufacturer are not includible in the assessable value of the gypsum. Therefore, the demands confirmed cannot be upheld. There is no justification for imposition of any penalty and demand of interest. In fine, we allow the appeal with consequential relief. (Pronounced in Court)
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