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2004 (4) TMI 123 - AT - Central ExciseExtract: ....... during the period 1995-96 to 1997-98. The present change of stand of the Revenue is merely because for the subsequent period, the domestic sale prices were higher. Such an inconsistent stand cannot be the basis for demand of duty. 5. In view of what has been stated above, the appeals are allowed with consequential relief, if any, to the appellant.
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