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    <title>2017 (10) TMI 136 - CESTAT  ALLAHABAD</title>
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      <description>The tribunal found that all receipts received by the appellant were trade discounts under a dealership arrangement on a principal-to-principal basis. Relying on previous rulings, the tribunal held that the show cause notice was not sustainable. Consequently, the appeal was allowed, and the impugned order was set aside, granting the appellant consequential benefits as per the law.</description>
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