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    <title>2016 (1) TMI 1135 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the Order confirming a demand for a differential duty based on the inclusion of bonus and gratuity in the product cost. It held that the extended period for duty demand was not valid as the department was aware of the valuation method through submitted documents. The Tribunal found the lack of specific evidence supporting the allegation of non-inclusion of elements in the cost, leading to the appeal being allowed and the duty payment for the normal period upheld.</description>
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