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    <title>2004 (1) TMI 682 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeals filed by the assessee, setting aside the orders passed by the Commissioner (Appeals) regarding refund claims for central excise duty paid on the difference between freight and insurance charges collected from customers and the actual expenses incurred. The Tribunal held that the difference in these charges should not be included in the assessable value of motor cycles, citing a Supreme Court decision. The appellant was granted all consequential relief, and the orders were overturned on 13.1.2004, ensuring compliance with legal standards and judicial interpretations.</description>
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    <pubDate>Tue, 13 Jan 2004 00:00:00 +0530</pubDate>
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      <title>2004 (1) TMI 682 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=173519</link>
      <description>The Tribunal allowed the appeals filed by the assessee, setting aside the orders passed by the Commissioner (Appeals) regarding refund claims for central excise duty paid on the difference between freight and insurance charges collected from customers and the actual expenses incurred. The Tribunal held that the difference in these charges should not be included in the assessable value of motor cycles, citing a Supreme Court decision. The appellant was granted all consequential relief, and the orders were overturned on 13.1.2004, ensuring compliance with legal standards and judicial interpretations.</description>
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      <pubDate>Tue, 13 Jan 2004 00:00:00 +0530</pubDate>
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