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    <title>1998 (5) TMI 158 - CEGAT, CALCUTTA</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the duty demand. It accepted the appellant&#039;s arguments regarding the inclusion of peeling roller sales and transport charges in the balance sheet, noting that these items should be considered in the sales figures. The Tribunal found the minor discrepancy insignificant compared to total sales, granting consequential relief to the appellant. The decision emphasized proper sales classifications and the immateriality of the minor discrepancy in the overall sales amount.</description>
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      <title>1998 (5) TMI 158 - CEGAT, CALCUTTA</title>
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      <description>The Tribunal ruled in favor of the appellant, setting aside the duty demand. It accepted the appellant&#039;s arguments regarding the inclusion of peeling roller sales and transport charges in the balance sheet, noting that these items should be considered in the sales figures. The Tribunal found the minor discrepancy insignificant compared to total sales, granting consequential relief to the appellant. The decision emphasized proper sales classifications and the immateriality of the minor discrepancy in the overall sales amount.</description>
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