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    <title>2017 (7) TMI 1034 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal upheld the inclusion of 7% transit insurance charges in the assessable value, citing Surya Roshni Ltd. case. The matter of differential duty on discounts was remanded for verification. The demand for the extended period was restricted to the normal limitation period. Penalties under Section 11AC of the Central Excise Act, 1944, were set aside. The demands for insurance charges were upheld for the normal period, while the discounts issue was remanded for verification, and penalties were overturned.</description>
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      <description>The Tribunal upheld the inclusion of 7% transit insurance charges in the assessable value, citing Surya Roshni Ltd. case. The matter of differential duty on discounts was remanded for verification. The demand for the extended period was restricted to the normal limitation period. Penalties under Section 11AC of the Central Excise Act, 1944, were set aside. The demands for insurance charges were upheld for the normal period, while the discounts issue was remanded for verification, and penalties were overturned.</description>
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