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    <title>2000 (11) TMI 559 - CEGAT, KOLKATA</title>
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    <description>The Tribunal confirmed duty demands totaling Rs. 4,30,771.00 and Rs. 55,806.00 against the appellant for sales through consignment agents at higher prices than factory gate prices, with money flowing back to the appellant. Despite citing legal precedents on pricing determination, the Tribunal upheld the duty demands, emphasizing the flow back of money to the manufacturer through consignment agents as a crucial factor not addressed in previous cases. The appeals were rejected based on this analysis.</description>
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    <pubDate>Fri, 24 Nov 2000 00:00:00 +0530</pubDate>
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      <title>2000 (11) TMI 559 - CEGAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=95776</link>
      <description>The Tribunal confirmed duty demands totaling Rs. 4,30,771.00 and Rs. 55,806.00 against the appellant for sales through consignment agents at higher prices than factory gate prices, with money flowing back to the appellant. Despite citing legal precedents on pricing determination, the Tribunal upheld the duty demands, emphasizing the flow back of money to the manufacturer through consignment agents as a crucial factor not addressed in previous cases. The appeals were rejected based on this analysis.</description>
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