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2004 (4) TMI 159 - AT - Central ExciseExtract: .......valuation provisions under Section 4 constitute the machinery provision for levy and collection of duty and a machinery provision cannot be interpreted to grossly exceed the scope of the levy. 9. In view of the above, impugned order is not sustainable. So too the clarifications relied upon. The impugned order is set aside and the appeal is allowed.
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