2004 (8) TMI 430

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....the Appellant. None, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - Revenue challenges the order of the Commissioner of Central Excise (Appeals) upholding the order of the Assistant Commissioner who has approved the value declared by the respondents herein for M.S. Black Bolts manufactured by them and ungalvanized nuts purchased by them from the open market and on whi....