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    <title>1996 (12) TMI 217 - CEGAT, MADRAS</title>
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    <description>The case involves a dispute over duty demand based on a higher sale price and the abatement of the differential duty for assessable value under the Central Excise Act. The appellant argues for the abatement of duty demanded subsequently, citing relevant case law and interpretations of the Act. Due to conflicting judicial opinions on duty abatement, the matter has been referred to a Larger Bench for resolution.</description>
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      <description>The case involves a dispute over duty demand based on a higher sale price and the abatement of the differential duty for assessable value under the Central Excise Act. The appellant argues for the abatement of duty demanded subsequently, citing relevant case law and interpretations of the Act. Due to conflicting judicial opinions on duty abatement, the matter has been referred to a Larger Bench for resolution.</description>
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