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    <title>2013 (7) TMI 534 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court upheld the Customs, Excise, and Service Tax Appellate Tribunal&#039;s decision in an appeal under section 35-G of the Central Excise Act, 1944. The appellant&#039;s challenge against duty demand and penalties imposed was dismissed, with the court affirming the inclusion of installation and testing charges in the assessable value. The Tribunal found the appellant had exceeded the SSI exemption limit, failed to pay Central Excise duty, and suppressed sales. The judgment emphasized the necessity of compliance with excise laws and accurate valuation of goods for duty assessment.</description>
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    <pubDate>Fri, 19 Jul 2013 00:00:00 +0530</pubDate>
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      <title>2013 (7) TMI 534 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=235376</link>
      <description>The High Court upheld the Customs, Excise, and Service Tax Appellate Tribunal&#039;s decision in an appeal under section 35-G of the Central Excise Act, 1944. The appellant&#039;s challenge against duty demand and penalties imposed was dismissed, with the court affirming the inclusion of installation and testing charges in the assessable value. The Tribunal found the appellant had exceeded the SSI exemption limit, failed to pay Central Excise duty, and suppressed sales. The judgment emphasized the necessity of compliance with excise laws and accurate valuation of goods for duty assessment.</description>
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      <pubDate>Fri, 19 Jul 2013 00:00:00 +0530</pubDate>
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