2002 (6) TMI 212

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Full Text of the Document

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...., for the Respondent. [Order per : Justice K.K. Usha, President]. - The issue involved in this appeal is whether the value of goods cleared by the appellant which are rejected by the customers and brought back to the factory under Rule 173L should be included in the value of clearances for determining the value under Notification 38/97, dated 27-6-1997. It was held by the adjudication authority....