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2001 (6) TMI 139 - AT - Central ExciseExtract: .......ding that the supply is not made on a contract not at arms length. Therefore Contract Prices cannot be rejected. (e) There is no cause to demand any duty, and contract price supply are found to be in order, therefore, there is no cause for penalty. 6.In view of our findings, the Orders of the lower authorities are set aside and the appeals allowed.
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