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1994 (8) TMI 107 - CEGAT, NEW DELHIExtract: .......ncorrect. 5. emsp From the above calculation, it is seen that in the case of Cum duty price and in a situation where the manufacturers bear the excise duty, the above position will obtain, and in such a situation, adding the refund granted to the manufacturer to the assessable value will not arise. In this view of the matter, the appeal is allowed.
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