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2008 (9) TMI 798 - AT - Central ExciseExtract: .......eard the ld. JCDR also. Prima facie, the charges collected by the assessee from their buyers for verification and stamping of the goods did not form part of the transaction value of the goods. Accordingly, there will be waiver of pre-deposit and stay of recovery in respect of the duty and penalty amounts. (Dictated and pronounced in the open court)
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