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2002 (2) TMI 198 - AT - Central ExciseExtract: .......as not been done in the present case. The department adopting the highest price is unsustainable in law. 10. 8195 In the light of the above, we hold that the demand confirmed by the Commissioner has not been made in accordance with the provisions of law and therefore not sustainable. We, therefore, set aside the order impugned and allow the appeal.
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