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1994 (9) TMI 149 - CEGAT, NEW DELHIExtract: .......he light of the observations of the Bombay High Court in the case of Ballarpur Industries (supra) and also having regard to the evidence like credit notes in the case of freight subsidy and redetermine the assessable value in accordance with law and after giving the appellants an opportunity of hearing. The appeal is disposed of in the above terms.
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