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2000 (9) TMI 771 - CEGAT, KOLKATAExtract: .......eir sales are made at factory gate. As the disputed question of fact is involved we remand the matter to the original adjudicating authority for looking into the aspect of availability of factory gate sale price and if the same is available, the same has to be made the basis even in respect of sales through depots. Appeal is allowed in above terms.
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