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2005 (1) TMI 232 - CESTAT, BANGALOREExtract: .......ith the transaction value of the assessee. The Tribunal rulings rendered in the cases of CCE v. Escorts Ltd. (supra) and Shriram Honda Power Equipment Ltd. v. CCE (supra) are clearly applicable to the facts of this case. Therefore the appellant s plea is accepted in the light of the aforestated judgments by allowing the appeal. Ordered accordingly.
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