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    <title>2009 (6) TMI 974 - MADRAS HIGH COURT</title>
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    <description>Concurrent factual findings that discount was admissible on free samples and other items, and that the resulting turnover remained within the small scale industry exemption limit, could not be interfered with in an appeal under Section 35G of the Central Excise Act, 1944. The High Court treated the challenge as directed essentially against factual conclusions and found no substantial basis for appellate interference. The appeal was therefore not entertainable on those findings and was dismissed.</description>
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      <description>Concurrent factual findings that discount was admissible on free samples and other items, and that the resulting turnover remained within the small scale industry exemption limit, could not be interfered with in an appeal under Section 35G of the Central Excise Act, 1944. The High Court treated the challenge as directed essentially against factual conclusions and found no substantial basis for appellate interference. The appeal was therefore not entertainable on those findings and was dismissed.</description>
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