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1996 (7) TMI 251 - AT - Central ExciseExtract: .......establish that the buyer is a ldquo related person rdquo of the manufacturer and hence the assessable value cannot be based on the price charged by the buyer to its customers. 13. emsp In this view, it is unnecessary to consider the contention regarding limitation. 14. emsp In the result, the impugned orders are set aside and the appeal is allowed.
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