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1987 (2) TMI 270 - AT - Central ExciseExtract: .......bove discussion, we modify the impugned orders to the extent that instead of Asiatic Oxygen rsquo s sale price, their purchase price of the Oxygen Gas manufactured in the appellants rsquo factory should form the basis of valuation and assessment of central excise duty. Except for this modification, we uphold the lower orders and reject this appeal.
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