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    <title>1997 (2) TMI 321 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal set aside the duty demand for the period before November 1983 and after 26-9-1986, but upheld the inclusion of advertisement expenses in the assessable value of beverage bases for the remaining period. The extended period of limitation was applicable, and the imposition of penalties was justified. The Commissioner was directed to work out the duty demand for the balance period after hearing the appellants. The appeals were allowed in part.</description>
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    <pubDate>Wed, 26 Feb 1997 00:00:00 +0530</pubDate>
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      <title>1997 (2) TMI 321 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=90359</link>
      <description>The Tribunal set aside the duty demand for the period before November 1983 and after 26-9-1986, but upheld the inclusion of advertisement expenses in the assessable value of beverage bases for the remaining period. The extended period of limitation was applicable, and the imposition of penalties was justified. The Commissioner was directed to work out the duty demand for the balance period after hearing the appellants. The appeals were allowed in part.</description>
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      <pubDate>Wed, 26 Feb 1997 00:00:00 +0530</pubDate>
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