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    <description>The High Court upheld the Custom and Excise Tax Appellate Tribunal&#039;s decision, determining that the central excise duty burden on Gypsum Board was not passed on to customers. The Tribunal&#039;s decision was factual and not legally flawed, supported by verification from Chartered Accountants and certificates from customers. The appeal challenging the Tribunal&#039;s order was dismissed as it primarily raised disputed factual issues without substantial legal grounds.</description>
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      <description>The High Court upheld the Custom and Excise Tax Appellate Tribunal&#039;s decision, determining that the central excise duty burden on Gypsum Board was not passed on to customers. The Tribunal&#039;s decision was factual and not legally flawed, supported by verification from Chartered Accountants and certificates from customers. The appeal challenging the Tribunal&#039;s order was dismissed as it primarily raised disputed factual issues without substantial legal grounds.</description>
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