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2005 (6) TMI 168 - AT - CustomsExtract: .......he Hon ble Supreme Court in the case of M/s. Eicher Tractors Ltd. 2000 (122) E.L.T. 321 (S.C.) is not applicable to the facts of the present case since this is not a case of discount. 6. Accordingly, we uphold the valuation but set aside the penalties since this is a case of finalisation of provisional assessment. (Pronounced in Court on 26-4-2005)
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