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1997 (3) TMI 245 - AT - Central ExciseExtract: .......bove, we hold that the Collector (Appeals) was justified in coming to the conclusion that there was no ground to direct the assessable value of the respondent rsquo s products to be based on the basis of the prices at which M/s. Kalatmak was selling to buyers. The appeal is accordingly dismissed. Cross objection being merely supportive is rejected.
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