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    <title>2015 (2) TMI 604 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the Assessee&#039;s method of calculating job charges for manufacturing Sulphonic Acid, including the cost of Sulphuric Acid actually used. It dismissed the Revenue&#039;s appeals, finding no requirement to include the cost of spent Sulphuric Acid in the job charges. The Tribunal also ruled in favor of the Assessee on the extended period of limitation and penalty issues, based on the correct interpretation of the job work agreement and duty liability calculation. Ultimately, the Tribunal&#039;s decision favored the Assessee, leading to the resolution of the disputed issues.</description>
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      <link>https://www.taxtmi.com/caselaws?id=256604</link>
      <description>The Tribunal upheld the Assessee&#039;s method of calculating job charges for manufacturing Sulphonic Acid, including the cost of Sulphuric Acid actually used. It dismissed the Revenue&#039;s appeals, finding no requirement to include the cost of spent Sulphuric Acid in the job charges. The Tribunal also ruled in favor of the Assessee on the extended period of limitation and penalty issues, based on the correct interpretation of the job work agreement and duty liability calculation. Ultimately, the Tribunal&#039;s decision favored the Assessee, leading to the resolution of the disputed issues.</description>
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