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1996 (7) TMI 386 - AT - Central ExciseExtract: .......n view of this, we do not find any infirmity in the findings of Collector (Appeals) to the extent that profit shown in the accounts of the respondents company certified by their auditors have to be taken into account to arrive at gross profit. 6. emsp In this view of the matter, therefore, we reject the Revenue Appeal and upheld the impugned order.
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