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1997 (2) TMI 237 - AT - Central ExciseExtract: .......he price of the levy sugar and if that be so, Proviso (ii) to Section 4(1)(a) of the Act will not be attracted. Either way, the appellant must pay duty on the correct assessable value, namely, Rs. 147.53 per quintal and hence would not be entitled to refund of any duty paid. 4. emsp We find no ground to interfere and accordingly dismiss the appeal.
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