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2004 (8) TMI 179 - AT - Central ExciseExtract: .......ove factual position the ratio of the Tribunal s order in Surya Food and Agro Ltd. v. CCE, Noida 2003 (156) E.L.T. 488 (Tri - Del.), holding that free supplies are not includible in the assessable value under Sec. 4A of Central Excise Act (MRP) is squarely applicable. Following the ratio thereof we set aside the impugned order and allow the appeal.
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