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    <title>1998 (5) TMI 288 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=94360</link>
    <description>The Tribunal held that certain costs should not be included in the assessable value for excise duty calculation, setting aside the demand for those costs and remanding for quantification based on labor cost. A jurisdictional dispute was acknowledged, but decisions were made on the case merits, leading to a remand for a fresh order. The Tribunal found merit in the department&#039;s case regarding duty liability determination, noting material facts suppression. The impugned order was set aside, and the case remanded for further proceedings, with confiscation and penalty imposed being set aside.</description>
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    <pubDate>Fri, 15 May 1998 00:00:00 +0530</pubDate>
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      <title>1998 (5) TMI 288 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=94360</link>
      <description>The Tribunal held that certain costs should not be included in the assessable value for excise duty calculation, setting aside the demand for those costs and remanding for quantification based on labor cost. A jurisdictional dispute was acknowledged, but decisions were made on the case merits, leading to a remand for a fresh order. The Tribunal found merit in the department&#039;s case regarding duty liability determination, noting material facts suppression. The impugned order was set aside, and the case remanded for further proceedings, with confiscation and penalty imposed being set aside.</description>
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      <pubDate>Fri, 15 May 1998 00:00:00 +0530</pubDate>
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