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1986 (12) TMI 130 - AT - Central ExciseExtract: ......., the case was decided. In the latter, no proper submissions were made about the statutory force at the Cement Control Order. The relevant order was not even placed on record. In fact, the employee of the assessee was unable to state why, at all, the cost of the packing was not to be taken into account for the determination of the assessable value.
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