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1987 (1) TMI 359 - AT - Central ExciseExtract: .......llants an opportunity to adduce evidence as to the value of the fents and, thereafter, grant to the appellants consequential relief, if any, on the Assistant Collector being satisfied regarding such value. I agree with the order proposed by Shri G. Sankaran. In accordance with the majority opinion, this appeal is allowed as set out in para 8 above.
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