2005 (1) TMI 612

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....President]. - The above appeals arise out of the order of the Commissioner of Central Excise (Appeals), Ghaziabad, who has confirmed a duty demand of Rs. 18,01,812/- on Weather Strips manufactured by the appellant No. 1 during the period 1996-97 to 5-12-1999 by inclusion of cost of tooling supplied by the customers which were used in the manufacture of weather strips cleared on payment of duty,....