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1991 (12) TMI 154 - AT - Central ExciseExtract: .......lue in respect of depot sales should be on the basis of the approved price lists under Part I. As regards the limitation, when once the assessable value is the factory gate price then the question of suppression of fact and invoking larger period of limitation does not arise. We, therefore, set aside the order of the Collector and allow the appeal.
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