2005 (12) TMI 327

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..... [Order per : Chittaranjan Satapathy, Member (T)]. Heard both sides. The appellants have availed of the exemption under Notification No. 245/83 dated 13-9-1983 by paying duty on goods covered under the DPCO, 1987 on the basis of MRP less 15%. On other goods, the appellants have paid duty adopting valuation under the statutory valuation provisions. 2. It is the department s case that on .....

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