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1985 (2) TMI 181 - AT - Central ExciseExtract: .......d persons or that the sales were effected on other considerations than of price alone. rdquo 10. emsp In the light of the above decision, it is clear that the Collector rsquo s order did not follow the correct legal position. The impugned order therefore cannot be sustained. 11. In the result, we accept this appeal and set aside the impugned order.
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