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2001 (5) TMI 495 - CEGAT, NEW DELHIExtract: .......showing that the price charged was a favoured price and that the sale price was not the full consideration or that the parties were related, the Revenue was not right in holding that the sale price could not be treated as assessable value. In such a situation, the duty demand cannot be upheld. The appeal is allowed and the duty demand is set aside.
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