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    <title>2012 (4) TMI 555 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, emphasizing the primacy of transaction value based on invoice prices for excise duty calculation and rejecting the imposition of duty on transportation profits. The duty demand of Rs. 6,32,083 was set aside, and the impugned order was overturned.</description>
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