1996 (8) TMI 339

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..... cation the department has assailed the Tribunal's Final Order No. A/385/96-NB in that order the Tribunal had held that "A reading of Section 9(1) of IDR Act read with Section 4 of the Central Excises & Salt Act, 1944 it appears that calculation on cess should be on the same value as the one for calculation of Central Excise duty." I find in the instant case the Collector (Appeals) had relied on th .....

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