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1997 (3) TMI 394 - CEGAT, NEW DELHIExtract: .......d on the inputs originally at the time of clearance from the manufacturer to the appellant. This would mean that even if the inputs were subsequently sold at higher price, duty need not be paid on the higher value. Hence, the impugned order cannot stand. 3. emsp For the reasons indicated above, the impugned order is set aside and appeal is allowed.
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