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2005 (4) TMI 184 - CESTAT, MUMBAIExtract: .......lable to the appellants. (c) The price charged to be considered as cum-duty price and duty calculated in accordance with law. Upon such determination, the appellants are directed to pay the duty. 20. Needless to say that such determination will be done by the original authority after giving a reasonable opportunity to the appellants of being heard.
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