2007 (3) TMI 263

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..... does not arise. This question will arise for determination only if the adjudicating authority comes to the conclusion that the assessee was not entitled to exemption as an SSI unit. It is only at that stage that the reworking of value would arise for determination - Decided against Revenue.
S.H. Kapadia and P.K. Balasubramanyan, JJ. [Order]. - Broadly the following points arose for determinati .....

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