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1984 (11) TMI 183 - CEGAT, NEW DELHIExtract: .......es rsquo and ignored that the control price fixed in this case was exclusive of excise duty. The control price in other words is not a cum-duty price. There is no question therefore of re-computing the assessable value in terms of the Explanation to Section 4(4)(d). The minority view is therefore correct and majority decision needs reconsideration.
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