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2009 (10) TMI 901 - AT - Central ExciseExtract: .......f duty on the value of the said cars at the time of clearance from the factory is justified. 5. In view of the above discussions, we do not find any reason to interfere with the order of the Commissioner (Appeals). Accordingly, the appeal filed by the appellant is dismissed. Operative portion of the order was pronounced in open court on 28-10-2009.
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