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2005 (3) TMI 344 - CESTAT, BANGALOREExtract: .......d were not includible in the assessable value and also in view of the legal position existing at that time. Once the factory gate price is available, the same should be the assessable value. 6. In view of the above observations, the Order-in-Original has no merit. We allow the appeal with consequential relief. (Pronounced in the court on 28-3-2005)
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