2005 (6) TMI 511

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Full Text of the Document

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.... for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Appellants are an assessee in small scale, discharging duty on Plastic pouches made from printed plastic sheets in which engraved printing rollers are used. A dispute arose as regards valuation of the excisable goods. Revenue insisted on adding the sale price of rollers used for printing shown as purchased by the customers and added ....