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    <title>2015 (5) TMI 166 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the appellant RGR was the manufacturer discharging duty correctly, based on the Ujagar Prints formula, setting aside the duty demand on NPIL&#039;s selling price. As RGR fulfilled its duty liability appropriately, penalties on both appellants were deemed not imposable. The impugned order was set aside, and the appeals were allowed with consequential relief if any.</description>
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      <link>https://www.taxtmi.com/caselaws?id=259292</link>
      <description>The Tribunal held that the appellant RGR was the manufacturer discharging duty correctly, based on the Ujagar Prints formula, setting aside the duty demand on NPIL&#039;s selling price. As RGR fulfilled its duty liability appropriately, penalties on both appellants were deemed not imposable. The impugned order was set aside, and the appeals were allowed with consequential relief if any.</description>
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