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    <title>2007 (5) TMI 448 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi addressed issues related to time limitation for duty demand, under-valuation of computers, artificial splitting of sale price, and technical service charges in relation to excise duty. The Tribunal examined evidence and practices followed by the appellant, directing them to deposit a specified amount within a set timeframe to comply with excise duty regulations and prevent under-valuation practices. The Tribunal&#039;s decision emphasized adherence to the law and fair determination of sale prices for computers.</description>
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