2002 (2) TMI 585

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..... rder 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 element of the job .....

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