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2011 (1) TMI 1318 - AT - Central ExciseExtract: .......nce the “d” factor for assessment for the period 19-1-2000 to 31-3-2000. The appeal is to be allowed on this short ground. 7. In view of the above, Commissioner’s order in enhancing the value of “d” factor from 158 mm to 197 mm is set aside and appeal to this extent is allowed with consequential relief as per law.
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