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2002 (3) TMI 129 - AT - Central ExciseExtract: .......eement for sale of the entire production it cannot be said that the price at which goods were sold by the buyer should be the assessable value. The decision in the case of Tide Industries is applicable on all four to the present matter. Thus even on merit the impugned order deserves to be set aside. We order accordingly. The appeal is thus allowed.
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