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2007 (5) TMI 393 - CESTAT, AHMEDABADExtract: .......money either to the supplier or manufacturer of the goods. Neither is there any evidence of contemporaneous import of identical goods at the higher value. As such, we do not find any merit in the impugned order and set aside the same. 8. emsp Appeal is, accordingly, allowed with consequential relief to the appellant. (Pronounced in Court on 3-5-07)
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