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    <title>2018 (1) TMI 105 - CESTAT BANGALORE</title>
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    <description>The Tribunal upheld the impugned order, ruling that Central Excise duty should be paid on the transaction value, i.e., the price paid by Oil Marketing Companies (OMCs) to the manufacturer, excluding subsidies. The decision aligned with legal provisions and precedent, dismissing the appeal based on established principles and prior rulings.</description>
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      <description>The Tribunal upheld the impugned order, ruling that Central Excise duty should be paid on the transaction value, i.e., the price paid by Oil Marketing Companies (OMCs) to the manufacturer, excluding subsidies. The decision aligned with legal provisions and precedent, dismissing the appeal based on established principles and prior rulings.</description>
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