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    <description>The Tribunal upheld the demand for duty payment on account of price escalation but set aside the penalties and interest as the duties had been paid before the Show Cause Notice was issued. The judgment highlighted the importance of timely duty payments and clarified the implications of the Book Examination Clause in such cases.</description>
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      <description>The Tribunal upheld the demand for duty payment on account of price escalation but set aside the penalties and interest as the duties had been paid before the Show Cause Notice was issued. The judgment highlighted the importance of timely duty payments and clarified the implications of the Book Examination Clause in such cases.</description>
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