1997 (6) TMI 179

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....e Respondent. [Order per : Justice U.L. Bhat, President]. - Appellant, engaged in the manufacture of Ultramarine Blue, had filed price list declaring factory gate price which was approved. Goods were being cleared on payment of duty on the assessable value based on the approved price. It appears a small part of the goods was being sold to some buyers through a consignment agent at a slightly hi....