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1994 (9) TMI 97 - SC - Central ExciseExtract: .......ight bars are different, the inference drawn by the Tribunal cannot be upheld. 4. In the result, this appeal succeeds and is allowed. It is held that in the facts and circumstances of the case, the value of sales of bright bars and bright bar scrap could not be aggregated in the value of sales of nuts and bolts. There shall be no order as to costs.
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