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1997 (5) TMI 274 - AT - Central ExciseExtract: .......sessable value is to be fixed under the Valuation Rules provided under 4(A)(B) (sic) of Central Excises and Salt Act. We therefore in the circumstances for this limited purpose remand the matter to the learned original authority for de novo adjudication and decision after affording the appellants an opportunity of hearing in the light of the above.
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