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    <title>1986 (3) TMI 226 - BEFORE THE COLLECTOR OF CENTRAL EXCISE (APPEALS)</title>
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    <description>The appeal filed by the Assistant Collector seeking a review of the order vacating a show cause notice demanding duty from M/s Perfect Engineering Works was rejected. The Assistant Collector correctly vacated the Show Cause Notice, considering the deductibility of sales tax from the assessable value. The decision upheld the Assistant Collector&#039;s order-in-original No. 47/MP/83 dated 12th May, 1983, rejecting the appeal in form EA 2, emphasizing adherence to legal provisions, exemption criteria, valuation considerations, and limitation periods.</description>
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    <pubDate>Mon, 24 Mar 1986 00:00:00 +0530</pubDate>
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      <description>The appeal filed by the Assistant Collector seeking a review of the order vacating a show cause notice demanding duty from M/s Perfect Engineering Works was rejected. The Assistant Collector correctly vacated the Show Cause Notice, considering the deductibility of sales tax from the assessable value. The decision upheld the Assistant Collector&#039;s order-in-original No. 47/MP/83 dated 12th May, 1983, rejecting the appeal in form EA 2, emphasizing adherence to legal provisions, exemption criteria, valuation considerations, and limitation periods.</description>
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