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1985 (10) TMI 215 - AT - Central ExciseExtract: .......be suitably revised on the basis of ex-duty value of clearances. This point was conceded by the learned Departmental Representative. However, as this has not been urged before lower authorities, we leave it to them to take a view in the matter after going through the facts of the case. 8. In view of our foregoing findings, the appeals are rejected.
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