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    <title>1997 (6) TMI 87 - CEGAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CEGAT, New Delhi allowed the appeal by setting aside the inclusion of pre-despatch inspection charges in the assessable value and directing a reevaluation of the escalated price issue based on errors in debit bills. The Tribunal instructed the adjudicating authority to quantify the penalty afresh considering the discrepancies found, remanding the case for further assessment.</description>
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