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1998 (12) TMI 183 - CEGAT, NEW DELHIExtract: .......cate, as a basis for valuation, in view of the reasons contained in the adjudication order and that the Department had rightly accepted the invoice price for the basis of assessments. In this view of the matter, we hold that there is no warrant to interfere with the order of the lower appellate authority and uphold the same. The appeal is rejected.
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