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2009 (4) TMI 631 - CESTAT, CHENNAIExtract: .......e adopted if the assessee is able to show that the assessee unit would have earned only such profit on sale of such goods. The matter is remitted to the original authority for the above purpose. The authority shall hear the assessee before a fresh decision is taken. The appeal is thus allowed by way of remand. (Pronounced in open Court on 9-4-2009)
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