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    <title>2011 (4) TMI 696 - CESTAT, MUMBAI</title>
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    <description>The Appellate Tribunal, Mumbai, dismissed Revenue&#039;s appeal regarding the inclusion of optional service charges in the assessable value under the Central Excise Act, 1944. The Tribunal upheld the optional nature of the charges, citing a previous decision that settled the issue. Since the Revenue did not challenge the earlier decision, the Tribunal rejected the appeal, affirming the precedent.</description>
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