2002 (2) TMI 585

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..... ndent. [Order per : J.H. Joglekar, Member (T)]. -  The respondent had filed the price-list using the cost construction method. The approval of the price-list by the Assistant Collector was challenged by the department before the Commissioner (Appeals) on the ground that profit margin had not been added. Before the Commissioner (Appeals) the assessee's claim was that the profit was an elemen .....

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