1982 (2) TMI 304

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....]. - I have carefully gone through the case records and the contentions of the appellants put forth in their appeal petition and those urged at the time of personal hearing on 6-2-1982. 2. While filing a written note Mr. Sen submits that their duty liability is to be calculated on the ex-factory price and not on the wholesale dealers price as done by the Assistant Collector. The difference b....