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    <title>1997 (6) TMI 82 - CEGAT, NEW DELHI</title>
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    <description>The appellate tribunal set aside the orders denying refund claims and approval of revised price lists, remanding the matter for reconsideration. The tribunal emphasized the need to consider legitimate trade discounts in determining the assessable value under the Central Excise Act. The appellant was granted a fresh opportunity for a personal hearing, and the appeal was allowed for further assessment based on proper application of trade discounts.</description>
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      <link>https://www.taxtmi.com/caselaws?id=86703</link>
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