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2005 (10) TMI 182 - AT - Central ExciseExtract: .......The Revenue also filed an appeal against the impugned order whereby the value of clearance was treated as cum-duty price. We find that this issue is already settled by the Hon ble Supreme Court in the case of Maruti Udyog Ltd. - 2002 (141) E.L.T. 3. In view of the above, we find no merit in the impugned appeal of the revenue, the same is dismissed.
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