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2005 (4) TMI 194 - AT - Central ExciseExtract: .......ing into the case law produced by both sides, and consider the issue of validity of demand made under Section 28 of Customs Act, 1962 we would set aside the order and allow the appeals as we have no reason to depart from the values at which the goods were cleared by the appellant to the DTA. 7. Appeals disposed of accordingly. (Pronounced in Court)
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