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1978 (8) TMI 82 - Commissioner - Central ExciseExtract: .......t basis. I have no means for determining this. This may be done at the time of approval of the price list. In any case, the deductions as ordered above, would be available even if the sales are through related persons as the price at the factory gate at the time of removal, in this case is not known. The appeal is allowed with consequential relief.
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