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    <title>2016 (9) TMI 533 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal upheld the inclusion of the portion of Sales Tax/VAT retained by the appellants in the assessable value for Central Excise purposes. However, it set aside the demand for the extended period and penalties. The appellants were found eligible for cum duty value calculation for the differential excise duty. The appeal was disposed of in these terms.</description>
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      <description>The Tribunal upheld the inclusion of the portion of Sales Tax/VAT retained by the appellants in the assessable value for Central Excise purposes. However, it set aside the demand for the extended period and penalties. The appellants were found eligible for cum duty value calculation for the differential excise duty. The appeal was disposed of in these terms.</description>
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