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    <title>2003 (12) TMI 413 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal dismissed the appeal challenging the Commissioner (Appeals) Order, affirming the rejection of deductions for transit loss and C&amp;amp;F charges. Relying on Supreme Court rulings, the Tribunal held that transit loss does not impact excise duty liability and C&amp;amp;F expenses cannot be included in assessable value without factory gate sale. Despite arguments based on other Tribunal decisions, the appeal lacked merit, leading to its dismissal based on the application of legal precedents and case-specific considerations.</description>
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    <pubDate>Tue, 09 Dec 2003 00:00:00 +0530</pubDate>
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      <title>2003 (12) TMI 413 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=110580</link>
      <description>The Tribunal dismissed the appeal challenging the Commissioner (Appeals) Order, affirming the rejection of deductions for transit loss and C&amp;amp;F charges. Relying on Supreme Court rulings, the Tribunal held that transit loss does not impact excise duty liability and C&amp;amp;F expenses cannot be included in assessable value without factory gate sale. Despite arguments based on other Tribunal decisions, the appeal lacked merit, leading to its dismissal based on the application of legal precedents and case-specific considerations.</description>
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      <pubDate>Tue, 09 Dec 2003 00:00:00 +0530</pubDate>
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