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2003 (10) TMI 192 - CESTAT, CHENNAIExtract: ........ v. Collector (supra) has also held that the assessee is entitled for the benefit of price equalisation discount. As the matter is fully covered and decided by the judgment rendered by the Apex Court in the assessee s own matter and in the case of Nestle (I) Ltd. (supra), therefore, there is no merit in the revenue appeal and the same is rejected.
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