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    <title>2003 (3) TMI 378 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant in a case concerning the reopening of assessment based on the abatement of scrap value in the cost of production. The appellant&#039;s practice of abating scrap value was deemed permissible, and there was no suppression of facts to justify the demand for short-levied duty under the proviso to Section 11A. The Tribunal found no contumacious conduct by the appellants and set aside the order, providing consequential relief to the appellants.</description>
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      <link>https://www.taxtmi.com/caselaws?id=107294</link>
      <description>The Tribunal ruled in favor of the appellant in a case concerning the reopening of assessment based on the abatement of scrap value in the cost of production. The appellant&#039;s practice of abating scrap value was deemed permissible, and there was no suppression of facts to justify the demand for short-levied duty under the proviso to Section 11A. The Tribunal found no contumacious conduct by the appellants and set aside the order, providing consequential relief to the appellants.</description>
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