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1992 (12) TMI 129 - CEGAT, NEW DELHIExtract: .......mption or reduction to the buyers, as the amount so collected does not fall under any of the deductible items specified in Section 4(4)(d)(ii) the same has to be added to the value for purposes of levy of excise duty - Para 14(2) rdquo . In view of this, we uphold the impugned Order-in-Appeal passed by the Collector (Appeals) and reject the appeal.
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