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1996 (7) TMI 390 - AT - Central ExciseExtract: .......rmined by the Commissioner. (iii) Element of Sales Tax and Excise duty paid shall be deducted from the value. (iv) Differential duty and amount of penalty shall be determined afresh. (v) The case is remanded to the jurisdictional Commissioner of Central Excise. (vi) Appeal No. E/650/87-A is allowed. Appeals No. E/1463 and E/2103/88-A are dismissed.
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