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    <title>2011 (1) TMI 1316 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, stating that the denial of turnover discount by the Revenue was unjustified. The appellant&#039;s eligibility for the turnover discount deduction from the list price was affirmed, and failure to follow provisional assessment procedures did not warrant denying this benefit. The Tribunal found no merit in the Revenue&#039;s demands, resulting in the appeal being resolved without requiring the appellant to deposit duty and penalty.</description>
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      <description>The Tribunal ruled in favor of the appellant, stating that the denial of turnover discount by the Revenue was unjustified. The appellant&#039;s eligibility for the turnover discount deduction from the list price was affirmed, and failure to follow provisional assessment procedures did not warrant denying this benefit. The Tribunal found no merit in the Revenue&#039;s demands, resulting in the appeal being resolved without requiring the appellant to deposit duty and penalty.</description>
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