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1985 (3) TMI 253 - CEGAT NEW DELHI
Extract:
....... two thousand only). (iii) The penalty of ₹ 5,000/- imposed is set aside. 19. The excise authorities shall determine the correct assessable value of the goods for the purposes of excise duty as directed in the impugned order passed by the Central Board of Excise and Customs, New Delhi. 20. The appeal is disposed of accordingly.