2013 (1) TMI 302

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....y: Shri P. Arul, Superintendent Per: Ashok Jindal: In the above three appeals the issue involved is common, all the appeals are taken up together for disposal by this common order. 2. Brief facts of the case are that duty demand has been confirmed on the value of sample which was retained by the appellants for in-house testing technically of the samples, whether the goods manufactured are....