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    <title>2007 (6) TMI 397 - CESTAT, CHENNAI</title>
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    <description>The judgment affirmed duty demands against the appellants for specific periods, totaling Rs. 58,560/- and Rs. 35,512/-, with penalties. It addressed the inclusion of sale proceeds from waste and scrap in the assessable value of processed goods, following a precedent upheld by the Supreme Court. Comparisons were made with a conflicting Tribunal ruling, leading to a directive for the appellants to make a pre-deposit to challenge the demand, with the possibility of waiver and stay upon compliance.</description>
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      <description>The judgment affirmed duty demands against the appellants for specific periods, totaling Rs. 58,560/- and Rs. 35,512/-, with penalties. It addressed the inclusion of sale proceeds from waste and scrap in the assessable value of processed goods, following a precedent upheld by the Supreme Court. Comparisons were made with a conflicting Tribunal ruling, leading to a directive for the appellants to make a pre-deposit to challenge the demand, with the possibility of waiver and stay upon compliance.</description>
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      <pubDate>Mon, 25 Jun 2007 00:00:00 +0530</pubDate>
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