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1995 (3) TMI 110 - SCH - Central ExciseExtract: .......on which excise duty should be calculated. These are questions decided on available market factors at the relevant point of time and do not call for interference by us unless the same is shown to be grossly unreasonable and wholly unsustainable. We, therefore, do not see any merit in these two appeals and dismiss the same with no order as to costs.
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