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2004 (9) TMI 183 - AT - Central ExciseExtract: ....... the taking of advances/deposits has resulted in depression of the sale price. In these circumstances, the ratio of the Apex Court decision in VST Industries Ltd. v. CCE, Hyderabad, 1998 (97) E.L.T. 395 (S.C.) is squarely applicable to the facts of the present case. Following the ratio thereof, we set aside the impugned order and allow the appeals.
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