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1999 (9) TMI 201 - AT - Central ExciseExtract: .......gment in the case of Indian Oxygen Ltd. 1988 (36) E.L.T. 723 . He submits on that basis the earlier case was decided. Mere statements of two dealers of aforesaid does not at all make the prices of goods at factory gate as not genuine. 3. emsp We therefore set aside the impugned order and allow the appeal with consequential relief to the appellants.
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