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    <title>2014 (10) TMI 338 - CESTAT MUMBAI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal against the Order-in-Appeal that set aside a duty demand under Section 11D of the Central Excise Act. The judgment clarified that excise duty liability is determined by the depot price at the time of factory clearance, regardless of subsequent price changes. This ruling aligns with Section 4 provisions and established case law, emphasizing the importance of adhering to statutory requirements in excise duty assessments for consistency and compliance.</description>
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