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2005 (3) TMI 218 - AT - Central ExciseExtract: .......le value to the dealers at the time of removal from factory as well as from the Regional Sales Offices is available, therefore, the question of going to Valuation Rules does not arise. In these circumstances, the duty paid by the appellant is correct in law. We, therefore, set aside the order of the Commissioner (Appeals) and allow all the appeals.
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