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1997 (1) TMI 163 - AT - Central ExciseExtract: .......y to decide the matter afresh after granting an opportunity of hearing to the appellant. (b) emsp We confirm the finding of the lower authority in regard to siding and haulage charges inside the factory premises. (c) emsp We set aside the finding regarding SDF, EGEAF and JPC charges and hold that the same cannot be included in the assessable value.
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