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    <title>2006 (4) TMI 323 - CESTAT, MUMBAI</title>
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    <description>The tribunal ruled in favor of the appellants, holding that loading charges within the factory premises should be included in the assessable value of waste products sold under open tenders. The tribunal found no suppression of facts or misrepresentation by the appellants, setting aside the penalty and interest imposition as the duty was paid before the show cause notice, aligning with relevant legal precedents.</description>
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      <description>The tribunal ruled in favor of the appellants, holding that loading charges within the factory premises should be included in the assessable value of waste products sold under open tenders. The tribunal found no suppression of facts or misrepresentation by the appellants, setting aside the penalty and interest imposition as the duty was paid before the show cause notice, aligning with relevant legal precedents.</description>
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