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2008 (2) TMI 186 - AT - Central ExciseValuation - case of the Revenue is that the value of the goods cleared by HES and HPE (manufacturing firms) should be the sale value of the goods sold by M/s HMSPL (Marketing Firm) - Unless it is shown that the price at which the goods have been sold to the marketing firm have been influenced by the relationship between the marketing firm and the manufacturing firms, there is no basis for adopting the valuation of the marketing firm - duty demand cannot be sustained
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