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    <title>1993 (9) TMI 244 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal set aside the impugned order due to the confirmation of duty being beyond the show cause notice. It allowed the commission paid to distributors for their own purchases, the cost of durable and returnable packing for such distributors, the cash discount passed on to customers, and the special discount claimed in the invoices. The Revenue was granted the liberty to issue a fresh show cause notice for the demand of duty.</description>
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      <link>https://www.taxtmi.com/caselaws?id=87484</link>
      <description>The Tribunal set aside the impugned order due to the confirmation of duty being beyond the show cause notice. It allowed the commission paid to distributors for their own purchases, the cost of durable and returnable packing for such distributors, the cash discount passed on to customers, and the special discount claimed in the invoices. The Revenue was granted the liberty to issue a fresh show cause notice for the demand of duty.</description>
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