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    <title>1991 (12) TMI 170 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal dismissed the appeal concerning a review show cause notice treated as an appeal under Section 36(2) of the Central Excises and Salt Act, 1944. The dispute centered on the assessable value of safety razor blades sold to specific parties, similar to a previous case involving the valuation of goods sold to brand name owners. The decision was based on the lack of merit in the arguments presented, aligning with previous legal outcomes favoring the appellants.</description>
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      <link>https://www.taxtmi.com/caselaws?id=81986</link>
      <description>The Tribunal dismissed the appeal concerning a review show cause notice treated as an appeal under Section 36(2) of the Central Excises and Salt Act, 1944. The dispute centered on the assessable value of safety razor blades sold to specific parties, similar to a previous case involving the valuation of goods sold to brand name owners. The decision was based on the lack of merit in the arguments presented, aligning with previous legal outcomes favoring the appellants.</description>
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