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2015 (9) TMI 1085 - SC - Central ExciseValuation of goods - Determination of assessable value - mutuality of interest - Held that:- Tribunal's findings are pure findings of facts after analysing the documents on record and does not call for any interference. There is also a finding recorded by the authorities below that the assessee was the real manufacturer and not M/s. Nestle. - Decided against Revenue.
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