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2003 (5) TMI 172 - CESTAT, NEW DELHIExtract: .......ree with the learned Advocate that the price has to be treated as cum-duty-price and the assessable value has to be re-determined after deducting the Central Excise duty payable. We, thus, remand all the matters to the adjudicating authority to re-compute the amount of duty payable by the Appellants in terms of our directions contained hereinabove.
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