2011 (3) TMI 1230

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....V. Ravindran   1. These appeals are directed against the order-in-appeal No.PD/170 to 171/M-IV/03 dated 28/08/2003.   2. Heard both sides and perused the records.   3. The issue involved in this case is regarding the valuation of pre-recorded audio cassettes without inclusion of royalty paid and without filing the price declaration. Extended period is also invoked for the purpose of....