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2002 (7) TMI 155 - AT - Central ExciseExtract: .......as also the clarification given by the Board and the case law cited and relied upon by the appellant, we hold that on merits, the amount received by the appellant was not an additional consideration so as to form a part in terms of Proviso II to Section 4(1) (a). In this view of the matter, the impugned order is set aside and the appeal is allowed.
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