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2005 (6) TMI 132 - AT - Central ExciseExtract: .......d as prescribed under second proviso to Section 3 of the Central Excise Act, 1944. Therefore, we find no reason to uphold the valuation as proposed in the notice and differential demands made on basis of the assessable values of comparable goods manufactured by one M/s. Sunil Plastic of Dhule in this case. 4. Appeal rejected. (Pronounced in Court.)
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