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2003 (1) TMI 192 - AT - Central ExciseExtract: .......d earlier liquidated damages is a liability of the assessee for not complying with a certain term in the agreement between the parties. It is, therefore, not an item of expenditure which can be deducted for arriving at the assessable value as contemplated by the provisions of law. In the result, we set aside the order impugned and allow the appeal.
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