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1985 (4) TMI 308 - AT - Central ExciseExtract: .......and the Assistant Collector’s order, dated 16-6-1976 and remand the matter for re-determination of the assessable value on the basis of such evidence as might have been available in the records or may be adduced by both the parties in the course of a de novo hearing and in the light of our observations hereinbefore. 8. Order accordingly.
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