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    <title>2014 (4) TMI 720 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal held that SGSPL&#039;s valuation for excise duty was correct, rejecting the job worker classification under Rule 10A. The extended limitation period was deemed inapplicable due to regular compliance. Penalties and interest imposed were set aside as the demand was overturned. The appeals were allowed, granting relief to SGSPL.</description>
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      <description>The Tribunal held that SGSPL&#039;s valuation for excise duty was correct, rejecting the job worker classification under Rule 10A. The extended limitation period was deemed inapplicable due to regular compliance. Penalties and interest imposed were set aside as the demand was overturned. The appeals were allowed, granting relief to SGSPL.</description>
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