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1996 (8) TMI 375

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.... None, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. -  The dispute is in respect of valuation whether addition of profit of margin is to be added or not to the value of the goods manufactured and cleared by the party. The Collector (Appeals) has analysed the issue following the earlier orders. His findings in Para 3 of the order are as under :- "3. I have consid....