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2004 (7) TMI 608 - CESTAT, MUMBAIExtract: .......he same for M.S.E.B. as a single entity, different standards cannot be applied by different Commissionerates. 2. emsp Accordingly, we set aside the impugned orders and allow the appeals with the direction that only 2 towards profit margin should be added to arrive at the assessable value in respect of the impugned assessments. (Pronounced in Court)
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