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1993 (3) TMI 317 - CEGAT, NEW DELHIExtract: .......hartered Accountant rsquo s Certificate, were not liable to be included again in the as shy sessable values, arrived at in this case and on whose basis the assessments were made. 52. emsp In the result, we set aside the order passed by the Collector, Central Excise (Appeals), Bombay, and allow the appeal with consequential relief to the appellants.
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