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2000 (8) TMI 466 - AT - Central ExciseExtract: .......ally made at the time of removal from the factory was correct and the sale price, from the depot, of the goods on a subsequent day cannot constitute the basis for assessment. This finding of the lower authorities is in accordance with the law as well as our decision in Castrol India Ltd. case. The appeals, therefore, have no merit and are rejected.
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