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    <title>2001 (11) TMI 472 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal remanded the case back to the Commissioner (Appeals) to verify the late receipt of the demand-cum-show cause notice and determine its impact on the limitation period for the demand. Additionally, the Tribunal instructed a detailed examination by the Commissioner (Appeals) on the inclusion of packing forwarding and other charges in the assessable value, emphasizing the need for a speaking order addressing these issues. The Tribunal found the Commissioner (Appeals) decision lacking in addressing the dutiability of the charges specifically, leading to the appeal being allowed for further review and clarification.</description>
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