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2000 (12) TMI 407 - AT - Central ExciseExtract: .......had been subjected to duty at the normal sale price at which they were sold in wholesale by the manufacturers. Such a price constitutes assessable value under Section 4 of the Central Excise Act, 1944. The duty paid by the appellants had been correctly paid. No further demand can be raised. The appeals succeed and the impugned orders are set aside.
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