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    <title>2005 (3) TMI 672 - CESTAT, MUMBAI</title>
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    <description>The tribunal rejected the appeal, affirming the application of exemption notifications under the Central Excise Act, 1944. It clarified the calculation of additional duties of excise in accordance with the legislation, emphasizing that exemptions covering basic excise duty also extend to Special Excise Duty and Additional Excise Duty. The judgment underscored that the exemptions specified in the notifications result in nil excise duty charges, including the additional duty. The tribunal&#039;s decision was based on established legal principles and prior judicial precedents, ultimately dismissing the Revenue&#039;s appeal for lack of merit.</description>
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    <pubDate>Thu, 17 Mar 2005 00:00:00 +0530</pubDate>
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      <title>2005 (3) TMI 672 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=116179</link>
      <description>The tribunal rejected the appeal, affirming the application of exemption notifications under the Central Excise Act, 1944. It clarified the calculation of additional duties of excise in accordance with the legislation, emphasizing that exemptions covering basic excise duty also extend to Special Excise Duty and Additional Excise Duty. The judgment underscored that the exemptions specified in the notifications result in nil excise duty charges, including the additional duty. The tribunal&#039;s decision was based on established legal principles and prior judicial precedents, ultimately dismissing the Revenue&#039;s appeal for lack of merit.</description>
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      <pubDate>Thu, 17 Mar 2005 00:00:00 +0530</pubDate>
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