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    <title>2016 (6) TMI 442 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the appeal, restricting the demand to the normal period and calculating the duty based on cum duty valuation. The penalty imposed was set aside as the excise duty applicable on the retained sales tax amount was not collected from buyers.</description>
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      <description>The Tribunal dismissed the appeal, restricting the demand to the normal period and calculating the duty based on cum duty valuation. The penalty imposed was set aside as the excise duty applicable on the retained sales tax amount was not collected from buyers.</description>
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