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1996 (3) TMI 242 - AT - Central ExciseExtract: .......ppropriated by the manufacturer. If the difference was so appropriated by the manufacturer and there is no dispute it was so appropriated, that would become part of the price of the goods in which case the same would be legitimately part of the assessable value. 7. emsp We, therefore, find no ground to interfere and accordingly dismiss the appeals.
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