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1997 (11) TMI 263 - CEGAT, MUMBAIExtract: .......situation of frequent market fluctuation in prices of the product would be in the appellants applying for invoice value assessment in terms of Rule 173C(11) before the jurisdictional Commissioner of Central Excise. 3. emsp In the result, we see no reason to interfere with the order passed by the Commissioner (Appeals). The appeal is hence rejected.
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