2007 (6) TMI 74

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....Consultant appearing for the appellants. The Department is not represented. Shri Chattopadhyay states that the appellants have sold the impugned goods to the buyers through the consignment agent, however, the duty has been paid on the full value received from the buyers which is also equal to the price at which sales at the factory gate have been made. He explains that out of the value received fr....