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1980 (3) TMI 88 - CGOVT - Central ExciseExtract: .......e that dealings with O.E. buyers are not at arms length, the price has to be accepted as the normal price. Since the ingredients for determining the normal price under Section 4(1)(a) are available it was not necessary to go by the concept of cost of production. In the result the order-in appeal is set aside and the Revision Application is allowed.
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