2009 (3) TMI 659

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....t. Shri A.D. Roy, Advocate, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. The Revenue filed this appeal against the impugned order whereby the Commissioner (Appeals) held that the duty has to be discharged on the value of inputs as shown in the incoming invoices in case the inputs are moved as such by the manufacturer. The case of the Revenue is that the....