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2005 (9) TMI 170 - CESTAT, NEW DELHIExtract: ....... as assessable value and discharging duty liability on that basis. In the facts of the case, the sale price of the buyer was of no relevance for the purposes of assessment to Central Excise duty. The appeal of the Revenue fails and is rejected. The appeals of the assessee succeed and are allowed with consequential relief, if any, to the appellants.
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