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2010 (11) TMI 219 - AT - Central ExciseRectification of mistake - Clandestine clearances - In the order dated 20-3-2001 [2001 -TMI - 50699 - CEGAT, NEW DELHI], the Tribunal while remanding the matter for de novo adjudication, had observed that “it is settled law that gross price realized by a manufacturer can only be treated as cum-duty price and this is equally so in respect of clandestinely cleared goods also - no evidence was produced to prove that the price realized in respect of clandestine clearances included duty also - Therefore, there is no mistake apparent from record in this order - The same is dismissed
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