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1984 (11) TMI 331 - AT - Central ExciseExtract: .......able value. Accordingly, for the period between 11-3-1975 and 31-7-1975, the controlled price itself, being exclusive of excise duty, is the assessable value. 9. In view of our above observations the appeal succeeds and the matter is remanded to the Collector (Appeals) for re-determination of the assessable value in the light of these observations.
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