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1997 (11) TMI 194 - AT - Central ExciseExtract: .......e circumstances, the figure adopted by the Collector (Appeals), namely, 12.95 does not appear to be unjustified. We are not going into the question whether 10 should be the notional profit in view of the submission made by the learned Counsel for the respondent. 5. emsp For the reasons indicated above, we dismiss the appeal and the cross-objection.
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