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2002 (2) TMI 1312 - SCH - Central Excise
Extract:
.......alculations have been made and we have taken into consideration the subsequent price which has been approved by the Department with effect from 8-10-1992 and it clearly appears to us that the revision of the price was cum-duty and, therefore, the element of duty in the increased amount had to be deducted. The appeals are dismissed. No costs.”