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1997 (12) TMI 392

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..... ]. This is an appeal filed by the Department against the decision of the Collector of Central Excise (Appeals) made in Order-in-Appeal No. P-230/93, dated 8th October, 1993. In the impugned order, the Collector (Appeals) had directed the Assistant Collector to verify that there was no compulsion on the appellant (the respondent before us) to buy any number of cassettes, diaries etc. and the .....

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..... Court in para 49 of the said judgment where the Supreme Court says that the value of the goods is enriched provides expenses have been incurred by the assessee, only such incidence can be included for the purpose of assessment. Here it is not found specifically that expenses have been incurred by the assessee-respondent. Therefore, where the expenses are incurred by the dealer it will not be incl .....

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