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    <title>1997 (12) TMI 256 - CEGAT, NEW DELHI</title>
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    <description>The tribunal overturned the order-in-original, allowing the appeal lodged by the appellant. The decision was based on the understanding that the majority of sales were wholesale at approved rates, with higher prices confined to retail transactions. Consequently, the demand for the differential duty and penalty was deemed unjustified, leading to the setting aside of the order-in-original and the success of the appeal.</description>
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      <description>The tribunal overturned the order-in-original, allowing the appeal lodged by the appellant. The decision was based on the understanding that the majority of sales were wholesale at approved rates, with higher prices confined to retail transactions. Consequently, the demand for the differential duty and penalty was deemed unjustified, leading to the setting aside of the order-in-original and the success of the appeal.</description>
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