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2004 (7) TMI 93 - SUPREME COURTValuation (Central Excise) - Classes of buyers - Provision in which assessment is sought - Held that:- arguments of the Department has been that the assessment ought to have been made under Section 4(1)(a) and not under proviso (i) thereto at all. The submission is contrary to the factual finding of the Department itself. The departmental authorities have proceeded on the basis that the factual pre-condition for the applicability of Proviso (i) to Section 4(1)(a) had been fulfilled. In the circumstances and given the facts of the case, we see no reason to interfere with the order impugned - Decided against Revenue.
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