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    <title>2015 (8) TMI 1181 - CESTAT CHENNAI</title>
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    <description>The Tribunal remanded the cases concerning the inclusion of facility charges and cylinder holding charges in the assessable value for excise duty calculation to the lower appellate authority, awaiting the Supreme Court&#039;s decision. This cautious approach prioritized consistency with higher judicial decisions, emphasizing the significance of determining assessable value for duty levy. By deferring the judgment, the Tribunal ensured alignment with the Larger Bench&#039;s ruling, reflecting judicial prudence in resolving complex issues impacting excise duty assessment.</description>
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