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    <title>2015 (2) TMI 423 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled against the appellant, deciding that the retained sales tax should be included in the assessable value of goods despite arguments for deduction based on capital subsidy. The Commissioner&#039;s order was upheld due to an Apex Court judgment, but the appellant was directed to make a partial deposit within a specified time to waive the pre-deposit requirement for the remaining amount, considering previous Tribunal decisions and the limitation period.</description>
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      <description>The Tribunal ruled against the appellant, deciding that the retained sales tax should be included in the assessable value of goods despite arguments for deduction based on capital subsidy. The Commissioner&#039;s order was upheld due to an Apex Court judgment, but the appellant was directed to make a partial deposit within a specified time to waive the pre-deposit requirement for the remaining amount, considering previous Tribunal decisions and the limitation period.</description>
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