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    <description>The Tribunal granted a stay on the recovery of Central Excise duty and penalty for M/s. Sarda Papers Ltd. during the appeal process. The decision was based on the interpretation of legal precedents, distinguishing between quantity discounts and cash discounts. The Tribunal found in favor of the appellant, supporting the admissibility of cash discounts even if not availed by all customers, as per previous decisions by the Bombay High Court.</description>
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