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2003 (5) TMI 178 - CEGAT, MUMBAIExtract: .......s no finding that the prices declared are not the normal price, Section 4(1)(a) of the Central Excise Act, 1944, and has not been found to be violated. The order is therefore required to be set aside. 4. In view of our findings, we set aside the Order passed by the lower authorities and allow the appeal as the consequent relief, if any, as per law.
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