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2002 (9) TMI 133 - AT - Central ExciseExtract: .......factory gate of the processor which is relevant for arriving at the assessable value as per the decision of the Supreme Court in Ujagar Prints. We, therefore, set aside the impugned order and direct the Commissioner (Appeals) to consider the appeal on merits in the light of the observations contained in the order. The appeals are allowed by remand.
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