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    <title>2000 (3) TMI 372 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the Commissioner&#039;s decision on the determination of assessable value based on different sales patterns, inclusion of service charges, treatment of transport expenses, disallowance of sales tax deduction, allowance of trade discount, deductibility of hire charges for containers, and time-barred demand issue. The Tribunal emphasized the need for clear findings, substantiated evidence, and adherence to legal precedents in resolving the various issues raised by the appellants.</description>
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