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1988 (3) TMI 189 - CEGAT, NEW DELHIExtract: ....... In the circumstances, it would be unjust to insist that the reduced prices should be accepted as the basis of calculation of excise duty only from 29.3.1978. 6. In the result, we allow the appeal. The Assistant Collector shall give consequential relief to the appellants by giving effect to the relevant Part II price list with effect from 1.3.1978.
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