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1984 (12) TMI 303 - AT - Central ExciseExtract: .......ew of the Andhra H.C. is stated to have been followed by the Delhi High Court in Writ Petition No. 2274/82, dated 7-2-1984. The Appellate Tribunal while following Andhra H.C decision has wrongly ordered for exclusion of the cost of the Regulator from the assessable value of the fan. This decision of the Tribunal cell for notification of the matter.
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