1999 (4) TMI 201

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..... per : S.S. Kang, Member (J)]. These appeals are based on the common issue. Therefore, these appeals are being taken together for final disposal. 2. Heard both sides. 3. In these appeals issue is whether the charges collected by the appellants on behalf of the State Government and made over to the State Government should be included in the assessable value of the exciseable product manufa .....

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