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1995 (11) TMI 168 - CEGAT, NEW DELHIExtract: .......aghbir Nagar, J.J. Colony, Delhi-110 027, copies of the invoices relied on and the method of arriving at the CIF value and the market value and give an opportunity to the appellants to produce such materials as they desire and also give them an opportunity of hearing and pass a fresh order in accordance with law. Appeals are allowed in this manner.
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