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    <title>2012 (7) TMI 837 - CESTAT BANGALORE</title>
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    <description>The Tribunal upheld the department&#039;s contention that the 1% special additional discount provided to resellers was not a trade discount but remuneration for additional services, justifying the extended period of limitation. The appellant was directed to deposit the duty amount of Rs. 1,88,45,110/- within six weeks, with a waiver of pre-deposit of the penalty imposed and a stay on recovery pending appeal disposal.</description>
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      <description>The Tribunal upheld the department&#039;s contention that the 1% special additional discount provided to resellers was not a trade discount but remuneration for additional services, justifying the extended period of limitation. The appellant was directed to deposit the duty amount of Rs. 1,88,45,110/- within six weeks, with a waiver of pre-deposit of the penalty imposed and a stay on recovery pending appeal disposal.</description>
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