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    <title>1995 (10) TMI 115 - CEGAT, NEW DELHI</title>
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    <description>The judgment addressed issues of denial of natural justice, interpretation of wholesale cash price, determination of assessable value, and time-barred demand for Central Excise duty. The court found no denial of natural justice, defined wholesale cash price as price at arm&#039;s length in wholesale trade, upheld appellants&#039; pricing for assessable value, and deemed the demand time-barred. The decision favored the appellants, setting aside the impugned order.</description>
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