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2005 (8) TMI 269 - CESTAT, BANGALOREExtract: ....... Eicher Tractors Ltd. v. CCE - 2000 (122) E.L.T. 321 (S.C.). In view of the above, in the present case, there is no reason to reject the transaction value. Hence, the OIA cannot be sustained. In the result the appeal is allowed with consequential relief, if any. (Operative portion of this Order was pronounced in open Court on conclusion of hearing)
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