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2004 (3) TMI 805 - AT - Central ExciseExtract: .......ed the Tribunal's order in CE/1154/1999 which was relied upon by the Commissioner for holding that insurance and freight charges are includable in the assessable value. 3. Following the ratio of the Supreme Court decision cited supra we hold that the duty demand and penalty are not sustainable, set aside the impugned order and allow the appeal.
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