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2002 (7) TMI 187 - CEGAT, COURT NO. I, NEW DELHIExtract: .......ssable value of their goods for the purpose of Section 4 of the Act. 6. In view of the discussions made above, the impugned order of the Commissioner (Appeals) is set aside and the matter is sent back for fresh decision in accordance with law after hearing both the sides. The Cross Objections filed by the Revenue also stand disposed of accordingly.
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