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2009 (1) TMI 471 - AT - Central ExciseExtract: ....... case the assessee fails to satisfy the adjudicating authority that the notional profit should be less than 2.43 , it is open to the Revenue to add 2.43 to the cost of production to arrive at the assessable value of the goods. 4. emsp The appeals are thus allowed by way of remand. (Dictated and pronounced in the open Court on the 1st January, 2009)
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