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    <title>2018 (3) TMI 340 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal held that duty should be paid based on the value at which goods were cleared from depots, considering discounts and taxes. The Department failed to prove goods were sold at full MRP without abatement. The Tribunal set aside the duty demands and penalties, allowing the appeals with consequential relief.</description>
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