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    <title>2013 (9) TMI 907 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The High Court affirmed the Customs, Excise and Service Tax Appellate Tribunal&#039;s decision in dismissing the appeal. The Tribunal&#039;s restrictions on duty based on unaccounted inputs for final product production, admission of a third-party affidavit, and consideration of cum-duty price were upheld. The High Court found no substantial questions of law in the Revenue&#039;s challenges, as the Tribunal&#039;s decisions were deemed factual and properly reasoned.</description>
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      <description>The High Court affirmed the Customs, Excise and Service Tax Appellate Tribunal&#039;s decision in dismissing the appeal. The Tribunal&#039;s restrictions on duty based on unaccounted inputs for final product production, admission of a third-party affidavit, and consideration of cum-duty price were upheld. The High Court found no substantial questions of law in the Revenue&#039;s challenges, as the Tribunal&#039;s decisions were deemed factual and properly reasoned.</description>
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