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1997 (10) TMI 178 - AT - Central ExciseExtract: ....... norms of either of these two parties, it cannot be held to be includible in the assessable value. 9. emsp In the result, we find that there was no warrant for inclusion of the sum of Rs. 300/- taken as security deposit in the assessable value. We allow this appeal, set aside the order of the Collector and direct consequential relief, if warranted.
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