1996 (7) TMI 404

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..... s. [Order per : Gowri Shankar, Member (T)]. Duty of Rs. 9.78 lakhs and penalty of Rs. 1.50 lakhs has been demanded and imposed was relevant on findings in the Commissioner s order that the assessee did not include in the assessable value of printed circuit boards manufactured by it the cost of tooling which had been developed for such manufacture, and suppressed such non-inclusion. 2. .....

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