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2009 (1) TMI 549 - CESTAT, AHMEDABADExtract: .......ct price, which is not disputed or rebutted by the Revenue. As such, there is no justification for arriving at the higher assessable value by adding advertising expenses incurred by M/s Surat Bottling Company. In view of the above, we set aside the impugned order and allow the appeal with consequential relief to the appellant. (Pronounced in Court)
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