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1989 (8) TMI 202 - CEGAT, NEW DELHIExtract: .......f the above discussion, we hold that the duty charged from the customers but not paid to the Revenue has to be included in the assessable value in terms of provisions of Section 4 of the Central Excises and Salt Act, 1944. Accordingly, we confirm the findings of the lower authorities. We do not find any merit in the appeal. The appeal is dismissed.
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